61. The general rules relating to expenditure in excess of the budget estimates and to supplementary grant will be found in Chapter XIII of the Budget Manual. No application for a supplementary grant will be entertained by Government after February 10.

F.M.V. 194.

62. Provision made in the budget does not authorize expenditure without further sanction if the amount of the item is in excess of the maximum fixed for each class of officers, and no expenditure may be incurred under any head of appropriation if the appropriation sanctioned under such head by competent authority is not sufficient to cover the outlay.

F.M.V. 156.

F.M.V. 157.

63. For rules regarding payments not covered by appropriations, inevitable payments and withdrawal of money against appropriations, see paragraphs 158 to 162 of volume V of the Handbook.