Cannons/Standards of Financial Propriety
In exercise of their financial powers, the sanctioning authority must pay due attention to the following principles –
i) The expenditure should not prima facie be more than the occasion demands and that every Government should exercise the same vigilance in respect of expenditures incurred from public money as a person of ordinary prudence, would exercise in respect of expenditure of his own money.
ii) No authority should exercise its powers of sanctioning expenditure to pass an order, which will be directly or indirectly to its own advantage.
iii) Public money should not be utilized for the benefit of a particular person or section of a community unless –
a) The amount of expenditure involved is insignificant.
b) A claim for the amount could be enforced in a court of law.
c) The expenditure is in pursuance of recognized policy or custom.
iv) The amount of allowances such as travelling allowance granted to meet expenditure of a particular type should be so regulated that the allowance are not on a whole a source of profit to the recipient.