No funds shall be released for any work and no work shall be taken up on mere commitments, even if they are made by the Governor, unless they are “reduced in writing” and have received proper administrative approval. This has been stated in a government order issued by the principal secretary to J&K Government, Arun Mehta.

According to the order (FD/Res/CSS/Meeting Briefs/2019/317) liabilities that arise due to commitments made by the governor or his advisors should be reduced in writing and proper administrative approval should be accorded for any expenditure met in the Budget session of 2019-20.
“Liabilities that were incurred on verbal directions, unless reduced in writing and financial concurrence accorded, shall not be entertained. No work in future shall be taken up without specific and written approval of competent authority,” reads the order.
It adds, “Liabilities which have been created in absence of budgetary allocations or accord of required Administrative Approval are in no way rightful charge on exchequer.”
However only in rare cases of extreme urgency, the commitment has to brought to the notice of finance department explaining why the expenditure cannot be met out of the budget and giving adequate justification.
The order states that liabilities that arise out of authorized expenditure need to be cleared as accord of administrative approval, expenditure sanction from the competent authority, adherence to procurement procedures and tendering and photographs–before and after execution of work.
In past, scores of works have been ordered by the various heads, which were not made part of the budget, but done outside of it. This was picked by CAG many times, but never, applied by the state until this order was issued. In the order, Mehta has also stated that finance department, receives a number of cases seeking additional funds to clear liabilities.
According to the order they arise out of authorized works, and those which do not have relevant budgetary allocations.