Para 3.14 — MSO

3.14 For working out month by month the progressive expenditure against each Grant or Appropriation and each unit of appropriation a register in Form 1 should be maintained. Each Grant or Appropriation should be assigned a page or set of pages. Under each Grant or Appropriation, the several sub-heads and units of appropriation should be detailed showing against each the authorised provision and progressive expenditure month by month. The accuracy of the figures posted in the Register should be tested in a separate abstract, and the

(a) that an authority making allotments under a Grant or Appropriations does not allot amounts in excess of those available under the Grant or Appropriation.

(b) that the amount appropriated is available under the unit from which it is allotted.

(c) that the order is issued by competent authority, and;

(d) that the amount reappropriated is not in respect of an expenditure constituting a ‘New Service’ or ‘New Instrument of Service’.

Register submitted to the Gazetted Officer for review.