Forbidden Expenditure No. 1: This expenditure signifies an expenditure incurred without adhering to established rules, regulations, procedural guidelines, policies, principles or practices that have gained recognition in laws.

Forbidden Expenditure No. 2: This expenditure could not pass the test of prudence or the diligence of a good father of a family, thereby denoting non-responsiveness to the exigencies of the service.

Forbidden Expenditure No. 3: This expenditure signifies unreasonable expense or expenses incurred at an immoderate quantity and exorbitant price. It also includes expenses which exceed what is usual or proper, as well as expenses which are unreasonably high and beyond just measure or amount.

Forbidden Expenditure No. 4: This expenditure signifies those incurred without restraint, judiciousness and economy. It exceeds the bounds of propriety. These expenditures are immoderate, prodigal, lavish, luxurious, grossly excessive, and injudicious.

Forbidden Expenditure No. 5: This pertains to expenditure which is unreasonable and immoderate, and which no man in his right sense would make, nor a fair and honest man would accept as reasonable, and those incurred in violation of ethical and moral standards.