Section 3 in Manipur Delegation of Financial Powers Rules, 1995
3. General limitations-Power to sanction expenditure.
(1)It is a primary condition of the exercise of all financial powers that public revenues may be spent only on legitimate objects of public expenditure. In spite of the sanction accorded under these delegations, no expenditure can be incurred unless funds to cover the charge during the year have been provided. So when applying for sanction of competent authority to any expenditure, it should invariably be specified, how it proposed to be met. The sanctioning authority should also include on the body of the sanction how the fund is to be provided.(2)The expenditure proposals should not be bifurcated merely for the purpose of bringing them under the delegated powers, so as to evade sanction from a higher competent authority.(3)A subordinate authority may sanction expenditure or advances of public money in those cases only in which it is authorised to do so by-(a)the provisions of any law or any legislative enactment or rules for the time being in force; or(b)the codes, manuals and regulations adopted or issued by the Governor or the Government of Manipur; or(c)any order of the Governor or the Government of Manipur delegating their powers with reference to the provisions of a legislative enactment or to rules approved or orders issued by the Governor or the Government of Manipur; or(d)any order of the Governor of the Government of Manipur laying down a scale or maximum scale of expenditure; or(e)those rules in the Schedule appended to those rules.(4)Nothing contained in sub-Rule (2) shall empower any subordinate authority to sanction without previous consent of the Finance Department any expenditure which involves the introduction of a new principle of practice likely to lead to increased expenditure in future.(5)The exercise of a subordinate authority of the power to sanction expenditure is subject to observance of any general or special direction which the authority delegating powers may issue at any time whether generally or in reference to a particular case.
