Section 75 in Tamil Nadu Educational Inspection Code
75. Appropriation of budget allotment.
- On receipt of final orders of Government on the departmental budget, the details of the provisions for each district and minor head will be communicated to the Divisional Inspectors of Schools, District Educational Officers, Inspectresses and other estimating officers and it shall be their duty to ensure appropriation of the funds set apart for the various purposes to the best possible advantages and in conformity with the rules and regulations of the Department and to observe all practical economy, without sacrificing efficiency, in expending State money. All Inspecting Officers to whom budget grants have been distributed should maintain accurate accounts of expenditure as it is incurred and keep their controlling officers informed as to the progress of expenditure.It should be noted that the mere provision of funds in the budget do not authorise the estimating officers to incur expenditure. The sanction of the competent authority wherever necessary should, invariably, be obtained to incur expenditure on any item. The revised estimates do not authorise any expenditure. If provision is made for additional expenditure in them, it is necessary to apply separately for the additional appropriation required unless this has already been sanctioned. While applying for additional allotments, the officers should, clearly state (1) the need for the additional provision, (2) the original allotment and why it is not sufficient, (3) how the original allotment is proposed to be utilised, and (4) the actuals of the previous three years.
