What authority establish the rule expenditure of public funds?

The authority that establishes the rules for the expenditure of public funds typically includes legislative bodies, such as a national or state legislature, which create laws and budgets governing public spending. Additionally, executive agencies and departments may implement these rules and oversee the financial management of public funds. Oversight bodies, such as auditor generals or public finance commissions, may also play a role in ensuring compliance and accountability in the expenditure of public funds.