Section 49

The date of receipt or payment governs the date of the record of the transaction in the accounts. Payments shall not be made before they are due for the purpose of utilising an anticipated saving 1 on a

Sub-head, nor shall the an expended portion of any Sub-head be drawn from the Treasury for the purpose of placing it in reserve in a deposit or suspense account. On the other hand, expenditure properly chargeable to the account of a given year shall as far as possible be met within the year, and shall not be deferred for the purpose of avoiding an excess on the amount provided in the Estimates.