- The Budget estimates of a municipality are prepared by the Deputy Inspector and are sanctioned by the municipal Commissioners. Copies of the estimates are then forwarded by the municipal Commissioners to the district officer, who, after examining the budget sends extracts showing details of the income and expenditure under the head "Education" to the District Education Officer. The District Education Officer will bring to the notice of the Director any points on which he considers the budget defective. The Director will, if necessary refer the case to Government for orders.(G. O. no. 2154-L.S.G.R., dated the 19th July 1923 and no. 1051 E.R., dated the 23rd July 1927.)
