Section 23(4) in The Assam Agricultural University Act, 1968
(4)The Comptroller shall be responsible to the Vice-Chancellor for ensuring that expenditures are made as authorised in the budget. When budget revisions are required in the interest of expanding new programmes, changed requirements and for other reasons, he shall be responsible for preparing the needed revision and for expediting their appropriate approval. He may disallow any expenditure which may contravene the terms of any statute or for which provision is required to be made by new statute.
