Section 13 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
13. Re-appropriation.
- The amount provided under any head in the approved budget of the Panchayat Samiti or the Zila Parishad may be transferred or re-appropriated to any other head with the prior approval of the Chairperson of the Zila Parishad:Provided that,-(a)no re-appropriation is made from one section of account to an other,(b)due provision is ensured under each head for schemes, institutions, services or liabilities, which is obligatory for the Panchayat Samiti or the Zila Parishad to execute maintain or pay for in accordance with the Act, rules made thereunder or the conditions of any grant made by the State Government; and(c)funds shall not be diverted from any scheme specially indicated by the State Government in this behalf, nor shall the pattern of such schemes be altered without the prior approval of the Government
