Control of expenditure
97. (1) The responsibility for exercising a close watch over the progress of expenditure against the appropriation rests primarily with disbursing officers and this responsibility extends to appropriation under all items of expenditure. Items are defined in paragraph 55.
(2) In no circumstances must a divisional officer incur expenditure or liability in excess of his sanctioned appropriation without the specific sanction of a higher authority. All items of expenditure in excess of the sanctioned appropriation must be regularized before the close of the year by additional appropriation or by re-appropriation of funds (see paragraph 64).
(3) The conservator watches the total expenditure of a circle under each item of expenditure against the appropriation by means of monthly classified abstracts received from divisional officers and the monthly summaries of expenditure sent to him by the Principal Auditor (paragraph 207).
(4) The conservator will inform the Chief Conservator any time when the necessity for early re-appropriation is evident. Normally such re-appropriation will be confined to the revised estimates and latest estimates.
(5) A record of monthly expenditure will be maintained by conservators and divisional officers in bound books of Form no. 8 (E-4) for controlling expenditure against the sanctioned appropriation. Entries relating to revenue may also be made in this register with advantage as it will enable the officers to watch the progress of their revenue, and the register will be useful for other purposes.