The grossing up ensures that Parliament's Appropriation Accounts and audit reports show the full extent of losses by embezzlement, theft, or misappropriation. If losses were simply netted off against receipts, the true magnitude of loss — and hence of financial misconduct — would be invisible. By showing both the deemed receipt and the loss separately, the accounts provide a complete and transparent record that can be scrutinised by the CAG and the Public Accounts Committee.
Source: GAR Rule 57
What is the sequence of certification?
Why must Ministerial oral orders be confirmed in writing even when they follow the rules?
Does this rule apply to social media accounts of Ministries as well?
What is the key difference between a D.O. letter and a regular letter?
Who is responsible for keeping the residential address list of Section staff?
This answer is for informational purposes only and does not constitute legal advice. Always refer to the original rules and consult competent authorities for official interpretation.