Gram Sabha shall authorise any item of expenditure not ir!cluded in the budget. For any expenditure iIi excess of the budget allotment the source from which money required for the propose&: expenditure is to be funded shall be indicated. However, where any sanction of any authority is required as per rules for any proposed expenditure, such sanction be obtained before incurring the'expenditure. .
9. Re-approprlation> The amount provided in the budget as passed can be re appropriated in Form GSBE-II by Gram'Sabha from one head to R.14 GRA.M SABRA (BUDGET ESTIMATES) RULES, 2001 (PR)853 1 I 1 1 s n.
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another, subject to the following conditions :- J) The funds given by Gram PanchayaJ:. or other authorities institutions, etc. for specific scllemes by way of grant or loans shall not be diverted and re-appropriated in any circumstances for any other scheme without the prior approval of the authority concerned..
(ii) The proposed re-appropriation must -be sanctioned by the Gram Sabha at a meeting.
(ili) Such re appropriation of the funds shall.be intimated to the Gram Panchayat within 15 days of the decision by the Gram Sabha.