Section 25 in The Punjab School Education Board Financial Regulations, 1979
25.
(1)Officers of the Board shall sanction expenditure in such cases only in which they are authorised to do so by these regulations or any other orders issued by or with approval of the Chairman. Subject to the provisions of regulation 33 of these regulations, no officer shall sanction, without the previous approval of the Board, any expenditure, which involves the introduction of a new practice, likely to lead to increase in expenditure in future (hereinafter in these regulations referred to as new expenditure). The powers to sanction expenditure shall be subject to the observance of any general or special directions which the Board may issue from time to time.(2)No expenditure shall be incurred unless funds are made available by the competent authority to meet the expenditure by valid appropriation or re- appropriation.
