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Rule 45
Expenditure from approved budget

(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 plan, if the plan is approved and the work schedule is received,
(c) If the monthly installments of allocation have been approved,
(d) If the disbursement order has been received before spending the amount to be spent,
(e) 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,
(f) In the case of the budget of foreign sources, if the funds are transferred and spent in accordance with section 224 of the Act, if the written consent of the charity organization or the official in charge of the related work has been obtained. However, the amount approved under one budget heading cannot be spent on another budget heading without transfer of funds or spent from one program to another program.