Section 38 in Tamil Nadu Village Panchayats (Receipts and Expenditure and Maintenance of the Accounts of Village Panchayats) Rules, 2000
38. Certificate for sanctioning of expenditure.
(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.(2)A sanction for any fresh charge which has not been acted on for a year shall be held to have lapse unless it is specifically renewed:Provided that this sub-rule shall not apply to a expenditure on works which shall be governed by the provisions laid down in sub-rule (3).(3)(a)The sanction to an ordinary annual maintenance estimate shall lapse on the last day of the financial year to which it relates. If, however, inconvenience would arise in any exceptional case from stoppage of the work on that date, the repairs may be carried on to completion, the expenditure incurred after that date being treated as expenditure against a fresh repair estimate for the next financial year.(b)Estimate for special repairs shall remain current till the completion of the repairs in the same manner as estimates for original works.(c)The approval of sanction to an estimate for any public work other than annual maintenance shall, unless such work has been commenced, cease to operate after a period of three years from the date from which it was accorded.
