23. Necessity to report to Accounting Officer when provision is insufficient

Every officer controlling any public expenditure must compare all the payments made and all the liabilities incurred in a financial year on account of subheads of expenditure under his or her control with the amounts provided for those subheads of expenditure in the annual and any supplementary estimates and must as soon as possible report to his or her Accounting Officer whenever it appears that any of those amounts may be insufficient for the financial year.