Limitations of reallocation

The limitations on the use of reallocation are as follows– (a) money may not be reallocated to or from any personal emoluments subhead; (b) money may not be reallocated to or from any special expenditure subheads; (c) money may not be reallocated to or from any extraordinary expenditure subheads; (d) money may not be reallocated to create a new (e) money may not be reallocated to create a new post or to alter any salary scale or allowance; (f) money may not be reallocated to give effect to a new principle or policy, or so to increase provision as to raise doubts whether the intentions of the Council in approving the provision have not been exceeded.