Canon of Sanction
Under this canon, it is stated that the government should get its plan sanctioned by the concerned authorities before actually incurring it. No expenditure should be made without proper sanctioning. In democratic countries like India, the government presents its budget for any plan/project before the legislature. Only if the budget has been voted on and sanctioned by the legislature, then only the government can incur the expenditure. This canon also states that the expenditure of any particular head should not be incurred under any other head. The expenditure should be properly audited in order to avoid improper expenditure.