(i) Every officer incurring or authorizing expenditure on behalfofthe Panph&yat Samiti or the Zila Parishad should be guided by cannons of financial propriety. He is responsible for enforcing financial order of strict economy at every step.
(ii) Every officer is expected to exercise the $8111C vigilance in respect of the expenditure incurred out of the Fund as a person of ordinary prudence would exercise in respect of expenditure of his own money.
(iii) The expenditure should not prima facie'be more than the occa5ion demands. · PUNJAD GOVT. GAZ. (EXTRA), JANUARY 9, 2014 79 (PA USA 19. 1935 SAKA)
(iv) No authority should exercise its power of sanctioning expenditure to pass an order which .. ball be directly or indirectly to its own advaniage.
(v) Money out o f the Fund should not be utilized for the benefit of a particular person or section of the community unless,- ( a) the amount of expenditure involved is insignificant, or
(b) a claim forthc amount could be enforced in a Court oflaw, or
(c) the expenditure is in pursuance of a recognized policy or custom.
(vi) The amount of allowances granted to meet expenditure of a particular type should be so-regulated that the allowances arc not on the whole 11 source of profit to the recipients. Money indisputably payable should not, as far as possible, be left unpaid.
(2) All the payments shall be made through RTGS in routine except in those cases where payment through RTGS is not practically possible for the reasons to be recorded in writing.
SS. Liability not to be incurred without budget provision.- No Sections 143 and expenditure from the Fund shall be incurred, save as may otherwise be provided t9J in these rules, unless,.
(i) the necessary budget provision to cover the charges exists; and
(ii) there exists a >pecial or general sanction of the competent authority for the same.
Note:--Mere existence of budget provision shall ~ot constitute an authority in itself to incur the expenditure.