BF Rules 72अध्याय 4 · Powers of sanction

धारा 72 · Section 72

Authorities which sanction new expenditure after funds have been communicated, should be careful to indicate the source of appropriation.Where it is desired to sanction expenditure before funds have been communicated as may be necessary in order to avoid delay in starting work at the beginning of a new financial year or to prevent duplication of orders, the authority which does so should be careful to add the words "Subject to funds being communicated in the budget of the year".Note. - Vague expression such as, "Subject to budget provision" should be carefully avoided in conveying sanction to expenditure.Section VDate of Effect of Sanction

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