Para 3.10 — MSO

3.10 Unless it is otherwise desired by Government as special case, or where there is a division of superintending control between departmental authorities under a sub-head, appropriation check will not be exercised beyond sub-heads of a Grant or Appropriation fixed as units of appropriation for the purposes of

Appropriation Accounts. In the case of Public Works Department expenditure, however, appropriation check may be conducted in respect of all works or items of expenditure, the allotments for which, whether individually or by groups, are provided separately for each division.

The selection of sub-heads of a Grant or appropriation which are fixed as units of appropriation rests with Government. But if selection of the sub-heads is such as to make it difficult to apply, the essential principles of appropriation check, the Accountant General should suggest to the Finance Department, the desirability of revising them in the next year’s estimates. If the Finance Department does not accept the Accountant General’s suggestion, the advice of the Comptroller & Auditor General should be sought. In making such suggestions to Government, the following points should be borne in mind:

(a) A single sub-head should not cover expenditure so large or activities so various as to necessitate extensive analysis in the explanatory notes.

(b) On the other hand, excessive subdivisions into sub-heads is undesirable as it adds to the bulk of the compilation and tends to distract the attention of the reader from essential points.

(c) Such items as recoveries taken in reduction from expenditure and outlay as Grant-in-aid should, if of appreciable size be accommodated in separate sub-heads.