Section 287 in Bihar Board's Miscellaneous Rules, 1958
287. Proposal for expenditure without budget provision.
- Save for exceptional reasons, expenditure for which no provision has been made in the estimates of the current year, should not be proposed. When it is proposed, the onus of making a definite suggestion as to how the necessary funds may be provided ordinarily rests with the proposer. In all applications for sanction to expenditure, it should therefore be distinctly stated whether provision for the proposed charge has, or has not, been made in the budget estimate of the year, and if not, whether it can be met from savings in existing grants; the fact that provision has not been made in the estimate for the desired expenditure should be prominently set forth, as well as the particular reasons why it is, nevertheless, considered necessary that the outlay should be incurred immediately, and not postponed to the next financial year. Explanations should also be invariably given as to why the need for the expenditure was not foreseen in time to obtain sanction for its inclusion in the estimates. In the absence of any such explanation it will be assumed that the proposed expenditure is intended to have effect from the beginning of the next financial year and not earlier.
