Provision of Funds

272. Grants for all classes of repairs will be entered in the civil budget as reserves in lump sum placed at the disposal of heads of departments who will allot funds to local officers in the manner laid down in paragraphs 272-A—272-C.

NOTE—If the garden or lawn attached to a residence (laid out at Government expenses) is maintained by the Superintendent, Government Gardens all charges connected with its upkeep, such as malis, coolies, manure, seeds, hire of bullocks, etc., should be included by the Deputy Director of Gardens in his budget estimate. In other cases, the expenses will be met from the maintenance grants. If, however, any structural features have also been constructed at Government expense in connexion with the garden or lawn (such as cow-sheds), the maintenance charges for such features should in all cases (i.e. whether the garden or lawn is maintained by the Superintendent of Gardens or not) be included in the annual repairs allotment for the building itself but shown as a separate item. Gardens (attached to a residence) for which no rent is included in the rent statement should be maintained by the tenant and not at Government expense.