Section 9 in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
9. Expenditure.
(1)Every Officer incurring expenditure shall be guided by the following principles :(i)the officer sanctioning expenditure shall ensure strict economy at every step and shall avoid extravagance in expenditure(ii)The expenditure shall not be more than what the occasion reasonably demands.(iii)No authority shall exercise its power of sanctioning expenditure or pass an order which will be directly or indirectly advantageous to himself.(iv)Moneys out of the fund shall not be utilised for the benefit of a particular person or section of the community unless:(a)the amount of expenditure involves is insignificant, or(b)a claim for the amount could be enforced in Court of law, or(c)the expenditure is in pursuance of a recognised policy of the Government of India/State Government,(v)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.
