Q. What is Unsanctioned Expenditure?

The expenditure, which is regularly incurred without the sanction of the competent authority or beyond the sanctioned limit of funds provided in the budget or the sanctioned estimates is known as unsanctioned expenditure. Such expenditure is kept by the Accounts office underobjection and noted in the objection book under the following heads -

a) Want of sanctioned estimates.

b) Excess over sanctioned estimates.

c) Want of sanctioned appropriation.

d) Excess over sanctioned appropriation.

e) Miscellaneous e.g. Provisional acceptance of allocation of estimates.