Section 56
In the case of 110ther Charges Annually Recurrent," Heads of
of Repealed
Departments shall arrange that expenditure incurred during each half year does not exceed one half of the amount of the vote for the year, unless there are special reasons for exceeding the half-yearly propor-tion (for example, seasonal expenditure). Whenever practicable a por-tion of the vote shall be reserved at the beginning of each year to meet unforeseen contingencies. Controlling officers to whom Treasury,
Supplementary, Virement or Departmental Warrants are issued shall similarly regulate their expenditure so as to avoid the premature ex-haustion of the amount of the Warrant. Controlling officers prematurely exhausting votes without good reasons may be liable to disciplinary action.