Para 3.12 — MSO (A&E)
Original Rule Text
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.
What This Means
Appropriation check has two stages: first, sanction check (verifying that allotment and re-appropriation orders are valid, issued by competent authority, and don't involve New Service expenditure), and second, expenditure check (verifying actual spending against allotments). Re-appropriation between different Grants is not permitted as it would alter the Appropriation Act schedule. The check ensures that specific allotments are used for their designated purposes and lumpsum allotments are not exceeded.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Two stages: sanction check (allotment orders) and expenditure check (spending vs allotments)
- 2Sanction check verifies: no excess allotment, funds available, competent authority, no unauthorized New Service
- 3Re-appropriation between different Grants is constitutionally impermissible
- 4Specific allotments must be spent on their designated objects
- 5Lumpsum allotments must not be exceeded in aggregate
Practical Example
The Forest Department re-appropriates Rs 10 lakh from 'Plantation' to 'Fire Prevention' within the same Grant. The AG checks: (1) Sanction — the re-appropriation order was signed by the Finance Secretary (competent authority), Rs 10 lakh is available under Plantation, and Fire Prevention is not a 'New Service.' (2) Expenditure — the subsequent spending under Fire Prevention plus the transfer does not exceed the revised allotment.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What are the two stages of appropriation check?▼
Why can't funds be re-appropriated between different Grants?▼
What is 'New Service' expenditure?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.