Following are the procedures of expending approved Budget under approved budget expenditure heads and budget sources for an approved Annual Program

Financial Procedure Rule 2064

• After the commencement of a new Fiscal year, the Office In-charge makes expenditure on the specified works ( i.e. any works procured as per approved program and procurement procedures defined under PPA 2007, PPR2007 and Condition of Contract) subject to the budget limit.
• In making expenditure of the amount within the expenditure budget heads, it shall be expended by getting approval of the Competent Authority. If amount expended is within the approved budget but expended without approval of the Competent Authority owing to any reason may be approved subsequently be such Authority if he deems it reasonable.
• There shall be maintained accounts of expenditure, along with the bills and vouchers of the expenditure made under these Rules. In the case of petty expenditures made in works of which bills or vouchers cannot be obtained, it shall be certified by the employee making expenditure and approved by the Competent Authority, and accounts thereof shall be maintained accordingly.

The following procedure needs to be followed while expenditure to be made on the approved expenditure budget heads:

• Collection of bills.
• Finalize the expenditure head, under which the budget needs to be expended.
• Verifying it is within the approved program or not refer▬►Approved Program
• Prepare general voucher, refer▬► Voucher Format, Ma Le Pa Format 10
• Make check/payment advice refer▬►Bhuktani AadeshFormat, Ma Le Pa Format xx
• Approved voucher and sign in Payment Advice by Account Chief and Office Head.
• Send payment advice to DTCO
• Receive check from DTCO