Para 3.14 — MSO (A&E)
Original Rule Text
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.
What This Means
A register in Form 1 must be maintained to track progressive monthly expenditure against each Grant or Appropriation and each unit of appropriation. Each Grant gets its own page(s) showing sub-heads, authorized provisions, and cumulative spending month by month. The figures must be cross-checked through a separate abstract and submitted to a Gazetted Officer for review. The register also records allotment orders, verifying that re-appropriations don't exceed available amounts, are issued by competent authority, and don't fund New Service expenditure.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Register in Form 1 tracks progressive monthly expenditure per Grant/Appropriation
- 2Each Grant gets dedicated page(s) with sub-heads and authorized provisions
- 3Monthly cumulative spending is recorded against each unit of appropriation
- 4Figures must be verified through a separate testing abstract
- 5Register is submitted to Gazetted Officer for review
- 6Allotment and re-appropriation orders are checked for competence and legality
Practical Example
The AAO maintains Form 1 for the Health Department Grant showing 8 sub-heads. By September, the progressive expenditure under 'Medical Equipment' is Rs 85 lakh against an allotment of Rs 1 crore. She verifies this figure against the testing abstract, posts October's expenditure of Rs 12 lakh, and since progressive spending now stands at Rs 97 lakh (97% utilized with 5 months remaining), she flags this for the Gazetted Officer's review.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the purpose of the testing abstract?▼
How often is the register updated?▼
What checks are applied to re-appropriation orders?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.