Kerala Financial Code

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What is the device – envisaged in the Budget Manual for the Chief controlling officer to exercise control of the flow of expenditure against the budget grant as a whole ?

Each disbursing officer is to submit their accounts monthly to sub controlling officer who in turn consolidate it with his office accounts and submits to chief controlling officer

Each arranges to collect figures of expendiure under the heads under his charge from AG

Each sub controlling officer under the Chief controlling officer is to fursnish to him monthly returns

Each disbursing officer reports the total of the monthly expenditure under major heads concerned which the chief controlling officer monitors

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