Para 3.12 — MSO

3.12 Appropriation check is conducted in two stages:-

(d) Lumpsum deductions from probable savings should preferably be shown under separate sub-heads.

(a) if under the financial rules of that Government a particular object of expenditure requires a specific allotment, all expenditure on it is accounted against such allotment, and;

(b) if lumpsum allotment is made for a group of items of expenditure of an office, the total expenditure thereon is classified against the lumpsum placed at the disposal of the disbursing officer for the purpose.

(i) sanction check i.e. check of orders of allotment of funds and re-appropriation acted upon in the Accountant General’s office.

(ii) The check of expenditure against allotments. 3.13 Subject to the provisions of paragraph 3.9 the check of orders of allotment and re-appropriation consists in seeing:-

NOTE:- Re-appropriations from one Grant or Appropriation to another Grant or Appropriation are not permissible, as such re-appropriations will have the effect of reducing and increasing the amounts of the Grants of Appropriations concerned as specified in the schedule to the Appropriation Act and will thus be ultra vires of the provisions of the Constitution.