[PAULUS libro undecimo ad Sabinum. ] §48.13.2.prLege Iulia de residuis tenetur, qui publicam pecuniam delegatam in usum aliquem retinuit neque in eum consumpsit.
[PAULUS on Sabinus, Book XI] Under the Lex Julia on residual funds, anyone is held liable who has retained public money allocated for a specific use and has not spent it for that purpose.