(1) No one other than the authorized officer shall order or approve the expenditure.
(2) The officer who spends or gives permission for expenses should spend or give permission for spending in the following cases:-
(a) If the amount to be spent is within the approved budget and the related expenditure falls under the title number and if it remains to be spent,
(b) If the amount to be spent is related to a project, if the project has been approved,
(c) if the disbursement order has been received before the expenditure is spent, (d) In the case of the amount to be spent from foreign sources, if such amount has been received or arrangements have been made to spend it after asking for payment,
(e) If the monthly budget of allocation has been approved,
(f) According to section 128 of the Act, in the case of the budget towards foreign sources, if the written consent of the donor organization or the official responsible for the related work has been obtained. However, the amount approved under one budget heading cannot be spent on another budget heading or transferred from one program to another without transferring the amount.