Section 51 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
51. Payment. [
Section 209.] - The Drawing and Disbursing Officer, while incurring or authorising expenditure out of the fund shall observe the canons of financial propriety which are given below :-(1)Every officer incurring or authorising expenditure on behalf of the Panchayat Samiti or Zila Parishad shall be guided by canons of financial propriety. He is responsible for enforcing financial order of strict economy at every step.(2)Every officer is expected to exercise the same vigilance in respect of the expenditure incurred out of the fund as a person of ordinary prudence would exercise in respect of expenditure of his own money.(3)The expenditure shall not prima facie be more than the occasion demands.(4)No authority shall exercise its power of sanctioning expenditure to pass an order which will directly or indirectly be to its own advantage.(5)Money out of the fund shall not be utilised for the benefit of particular person or section of the community unless, -(a)the amount of expenditure involved is insignificant; or(b)a claim for the amount can be enforced in the court of law; or(c)the expenditure is in pursuance of a recognised policy or custom.(6)The amount of allowances granted to meet expenditure of a particular type shall be so regulated that the allowances are not on the whole a source of profit to the recipients. Money indisputably payable shall not, as far as possible, be left unpaid.
