Every Government servant incurring or authorising expenditure from public funds should be guided by high standards of financial propriety. Among the principles on which emphasis is generally laid are as follows :(i)Every public officer is expected to exercise the same vigilance in respect of expenditure incurred from public moneys as a person of ordinary prudence would exercise in respect of expenditure of his own money.(ii)The expenditure should not be prima facie more than the occasion demands.(iii)No authority should exercise its power sanctioning expenditure to pass an order which will be directly or indirectly to its own advantage.(iv)Public moneys should not be utilised for the benefit of a particular person or section of the community unless-(1)the amount of expenditure involved is insignificant; or(2)a claim for the amount could be enforced in a court of law; or(3)the expenditure is in pursuance of recognised policy; or custom.(v)The amount of allowances granted to meet expenditure of a particular type should be so regulated that the allowances are not on the whole a source of profit to the recipients.Control of Expenditure
