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Rule 35
<br> to be spent from the approved budget
No one other than the authorized officer shall order or approve the expenditure.
(2) The authority authorized to spend or to issue the expenditure shall consider the following matters and shall issue the expenditure and issue the expenditure:-
(a) If the amount falls within the approved budget and under the relevant expenditure heading and remains to be spent,
(b) If the amount is in connection with any scheme,
(c) if the disbursement order has been received before spending the amount, and
(d) In case of payment from foreign sources, if the source has been obtained or the agreement has become effective.
(3) If the amount allocated under the heading of one group of expenses in the relevant sub-heading is insufficient, and if it is seen that if the amount is not spent, the government will be harmed or the government work will be hindered, the clear reason shall be disclosed, and the amount of the expenditure head of the other group of the same sub-heading shall be spent within seven days of such work. The amount spent should be regularized according to rule 38.
(4) In accordance with this regulation, if the amount remaining unspent out of the orders and funds issued in the relevant financial year cannot be returned in accordance with clause (a) of rule 33, it will automatically be considered inactive at the end of the same financial year. According to Clause (a) of rule 33, the amount deposited back will be reduced in withdrawal.
(2) The authority authorized to spend or to issue the expenditure shall consider the following matters and shall issue the expenditure and issue the expenditure:-
(a) If the amount falls within the approved budget and under the relevant expenditure heading and remains to be spent,
(b) If the amount is in connection with any scheme,
(c) if the disbursement order has been received before spending the amount, and
(d) In case of payment from foreign sources, if the source has been obtained or the agreement has become effective.
(3) If the amount allocated under the heading of one group of expenses in the relevant sub-heading is insufficient, and if it is seen that if the amount is not spent, the government will be harmed or the government work will be hindered, the clear reason shall be disclosed, and the amount of the expenditure head of the other group of the same sub-heading shall be spent within seven days of such work. The amount spent should be regularized according to rule 38.
(4) In accordance with this regulation, if the amount remaining unspent out of the orders and funds issued in the relevant financial year cannot be returned in accordance with clause (a) of rule 33, it will automatically be considered inactive at the end of the same financial year. According to Clause (a) of rule 33, the amount deposited back will be reduced in withdrawal.