Section 26 in Rajasthan District Board Account Rules
26.
The Chairman of a Board must see not only that the total expenditure is kept within the limits of the authorised appropriation but also that the funds allotted to spending units are expended in the public interest and upon objects for which the money was provided. In order to maintain a proper control, he should arrange to be kept informed, not only of what has actually been spent from an appropriation but also what commitments, and liabilities have been and will be incurred against it. He must be in a position to assume before the Board and Government complete responsibility for Board's expenditure and to explain or justify an instance of excess of financial irregularity that may be brought to notice as a result of audit scrutiny or otherwise.The Chairman should also be kept informed of what commitments and liabilities have been and will be incurred against the appropriations. Accordingly/he should have an idea of the liabilities and the commitments for which the payments have to be made during (a) the current financial year (b) in the following financial years, and with a view to enable him to have this information from the subordinate officer he should obtain a monthly liability statement which should give the position of outstanding liabilities up to the month to which the statement relates.Delays in Payment
