Shikalim 4:4
If by Rosh Chodesh Nissan there was any money left which could not be used
for the new karbanos, the money was used to make gold plates for the kodshei
kodshim.
R’ Yishmael who holds in the previous mishna that the treasury could buy,
sell and make a profit, says that the extra money from selling goes for olahs
brought when the alter was empty. The left over that was not sold goes for the
utensils of the Bais Hamikdash.
R’ Akiva says the left over money in the treasury is used for olahs brought
when the alter was empty. The left over from the minchas and libations (this
would occur if hekdesh brought in a lot at the beginning of the year) goes for
the utensils of the Bais Hamikdash.
R Chaninah segan Hacohanim says the left over from the minchas and libations
(this would occur if hekdesh brought in a lot at the beginning of the year) goes
for olahs brought when the alter was empty. The left over in the treasury goes
for the utensils of the Bais Hamikdash.
Shikalim 4:5
The left over from ketores, incense, was used to pay the workers of the Bais
Hamikdash. This was done using the concept of lev bais din, which says that some
of the shekalim that were given, relinquish their kedusha since people gave it
on the condition that the cohanim will make the decisions. Then they redeem the
amount of the worker’s wages on the ketores and give the ketores to the
workers . Then they would buy back the ketores with the new years money and
would be able to use it in the new year.
If the new money came in on time, they would buy it back with new money.
Otherwise they could not buy it back and the worker would keep the Ketores.