Section 38(1) in Tamil Nadu Village Panchayats (Receipts and Expenditure and Maintenance of the Accounts of Village Panchayats) Rules, 2000
(1)No item of expenditure shall be sanctioned by a village panchayat unless a certificate furnished by the executive authority in Form II.If there is no budget provision under the head concerned and the executive authority of the village panchayat decides to find the amount by re-appropriation from another head, the words "by re-appropriation" shall be added after the word "met".The certificate shall be entered in the agenda, circulated before the meeting and if accepted by the village panchayat need not be written again as part of the resolution in the minutes book. If, however, the village panchayat makes any alteration either in the amount of expenditure or in the head from which the expenditure is to be met, the certificate shall form part of the resolution of the village panchayat and be entered as such in the minutes book.
