(1) (i) Every Government servant shall exercise the same vigilance in respect of expenditure incurred from Government money and resources as a person of ordinary prudence would exercise in respect of the expenditure of his own money;
(ii) No Government servant shall exercise his powers of sanctioning expenditure to pass an order which will be directly or indirectly to his own advantage;
(iii) Government revenues shall not be utilised for the benefit of a particular person or section of the community unless,-
(a) a claim for the amount could be enforced in a court of law, or
(b) the expenditure is in pursuance of a recognised policy or custom;
(iv) No Government servant shall sanction any expenditure which is likely to involve at a later date expenditure beyond his own powers of sanction;
(v) The amount of allowances, such as travelling allowances, granted to meet expenditure of a particular type, shall be so regulated that the allowances are not on the whole sources of profit to the recipients;
(vi) It is the duty of every Government servant not merely to observe complete integrity in financial matters, but also to be constantly watchful to see that the best possible value is obtained for all public funds spent by him or under his control and to guard scrupulously against every kind of wasteful expenditure from public funds.
(2) No Government Servant shall misuse, misappropriate or carelessly use or make use for private purposes the amenities provided to him by the Government to facilitate the discharge of his duties.
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(3) No Government servant shall sub-let, lease or otherwise allow occupation by any person, of Government accommodation which has been allotted to him.
(4) No Government servant shall claim the amount for facilities which he has not actually utilized.