An Introduction to Financial Sacrifice — Page 75
75 budget of the head from which the funds are transferred, will be sufficient to meet its expenses for the remainder of the year. 7. Income related to one Budget Head e. g. Regular Income and Expenditure cannot be directly expended to meet the expenditure of another Budget Head e. g. Conditional Income and Expenditure without approval of Markaz. 8. Moreover, Majlis-e-‘ A mila is not authorized to increase the overall budget without prior permission of Markaz. 9. The Central as well as Local Amanat should not be shown in the "Income Statement". They should appear in the separately devised report form. 10. Tabligh , Tarbiyyat and Ta‘l i m are regular expenses of the Mission and as such their separate heads are not needed. Expenses related to Tabligh , Tarbiyyat and Ta‘l i m should be put in their relevant heads, e. g. petrol used for Tabligh or Tarbiyyat should be booked under "Travelling and Meetings" etc. 11. The income as well as expenditure of the construction acquisition of Mosques/Mission houses should be shown on the prescribed space so provided for in the Financial Statements. 12. In a few countries, some expenditure is incurred as "Special Expenditure". Such income and expenditure should also be included in Financial Statement instead of keeping them out of the books. 13. The "Bank Statement" as well as "Bank Reconciliation Statement" should accompany the Financial Statements of December and June of each year. Note: Monthly Financial Statements should be prepared keeping in view the checklist given in Annexure IV.