Para 3.15 — MSO (A&E)
Original Rule Text
3.15 The booked expenditure should be scrutinised intelligently and warnings issued to disbursing officers, and, if necessary, to controlling authorities also, when excesses appear to be likely. Such warnings should not, however, be followed up in formal or routine manner since the regularisation of an appropriation is the responsibility of the executive financial authority.
# APPROPRIATION ACCOUNTS SECTION
What This Means
The AG office must proactively monitor expenditure and issue early warnings to disbursing officers (and controlling authorities if needed) when spending appears likely to exceed allotments. However, these warnings should be intelligent and selective — not routine or formulaic. The responsibility for regularizing appropriations ultimately rests with the executive financial authority, not with the AG's office.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AG must proactively issue warnings when excess spending appears likely
- 2Warnings go to disbursing officers and, if needed, controlling authorities
- 3Warnings must be intelligent and targeted, not routine or formulaic
- 4Regularization of appropriation is the executive's responsibility, not the AG's
- 5The AG assists but does not control the appropriation process
Practical Example
By October, the AG notices that the Irrigation Department has spent 80% of its 'Maintenance' sub-head allotment with 5 months remaining. Rather than sending a routine circular to all departments, the AG specifically writes to the Superintending Engineer highlighting the trend and suggesting he seek a supplementary allotment or re-appropriation before the allotment is exhausted.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Is the AG responsible for preventing excess spending?▼
Why should warnings not be routine?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.