Section 288 in Bihar Board's Miscellaneous Rules, 1958
288. Transfer of savings from one detailed head to another.
- Disbursing officers are competent to transfer savings from one detailed head of expenditure to meet the excess in another within the same unit of appropriation provided neither of the detailed heads concerned has been declared to be a secondary unit; and so long as such a transfer is possible, no application for additional grant under that unit should be made. It is only when an excess is anticipated in the total grant under a unit that such an application or an application for a reappropriation becomes necessary which should be submitted to Form No. 212 of Schedule LIII-Common office forms.Exception. - Savings in the allotment for travelling allowance should not be transferred to meet the excess in the other detailed heads within the unit"Allowances (voted)" or "Allowances (charged)" except with the approval of the Board. Proposal for augmentation of the provision for travelling allowance requires the sanction of Government.
