Para 3.3 — MSO

3.3 In offices of Accountant General (A&E), check of provision of funds should be directed primarily to ascertaining that the money expended has been applied to the purpose or purposes for which the Grants and Appropriation specified in the Schedule to an Appropriation Act passed under Article 204 of the Constitution were intended to provide and that the amount of expenditure against each Grant or Appropriation does not exceed the amount included in that schedule.

Note :- The term ‘Appropriation’ as used in this paragraph and elsewhere in the Manual stands for sums required to meet “charged” expenditure as specified in the Schedule to an Appropriation Act passed under Article 204 of the Constitution.