Para 3.3 — MSO (A&E)
Original Rule Text
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.
What This Means
The A&E office's primary job in fund checking is to verify two things: that money was spent for the purpose the Grant was intended to fund, and that total spending on each Grant does not exceed the approved amount. The term 'Appropriation' here refers to amounts needed for 'charged' expenditure as specified in the Appropriation Act under Article 204 of the Constitution.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AG must verify money was used for the intended purpose of the Grant
- 2AG must verify total spending does not exceed the Grant amount
- 3Both 'voted' and 'charged' expenditure are covered
- 4'Appropriation' refers specifically to charged expenditure amounts
- 5The Schedule to the Appropriation Act under Article 204 is the reference point
Practical Example
The AG examines the Police Department's Grant and finds that Rs 3 crore allocated for 'Police Housing' was used to buy vehicles. Even though total Grant spending is within limits, the money was not applied to its intended purpose. The AG flags this as a misapplication of the Grant and reports it in the Appropriation Accounts.
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 difference between 'voted' and 'charged' expenditure?▼
Is it enough that total Grant spending is within the approved amount?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.