The expenditure of any moneys appropriated or otherwise provided to carry on the work of any department of the state government shall be subject to the approval of the governor, with the advice of the council, under such general regulations as the governor and council may prescribe with reference to all or any of such departments, for the purpose of securing the prudent and economical expenditures of the moneys appropriated. Heads of departments, assistants and employees thereof shall not be allowed as expenses travel between their places of residence and their department offices, nor shall they be allowed board or lodging while in the place in which their offices are located. Notwithstanding the preceding provision, the governor and council may by general regulation provide for the allowance of travel expenses where the department head, assistant or employee has a work assignment away from the place where his department office is located and it is more efficient for such person to proceed directly from his place of residence to such work assignment without reporting at his office.