Para 3.10 — MSO (A&E)
Original Rule Text
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.
What This Means
Appropriation check is normally exercised only up to the sub-head level of a Grant or Appropriation, not at more granular levels, unless the Government specifies otherwise or there is divided control. For Public Works Department expenditure, however, appropriation check may cover individual works or groups of works. The Government selects which sub-heads serve as units of appropriation, but the AG should suggest improvements if the chosen structure makes effective appropriation check difficult.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Appropriation check is exercised at the sub-head level, not below it
- 2Government selects the sub-heads that serve as units of appropriation
- 3PWD expenditure may be checked at individual work/item level
- 4AG should suggest better sub-head structures if current ones are problematic
- 5Sub-heads should not be too broad (masking large expenditure) or too narrow (creating bulk)
- 6Recoveries and grants-in-aid should have separate sub-heads if significant
Practical Example
The Education Department's Grant has sub-heads for 'Elementary Education,' 'Secondary Education,' and 'Higher Education.' The AG checks that spending under each sub-head does not exceed its allotment. When the AG notices that 'Elementary Education' covers both teacher salaries and school construction (making analysis difficult), he suggests to the Finance Department that these be split into separate sub-heads for the next year's estimates.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can appropriation check be exercised below the sub-head level?▼
What makes a good sub-head structure for appropriation check?▼
Can re-appropriation be done between different Grants?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.