Para 3.4 — MSO

3.4 Each Grant or Appropriation specified in the Schedule to an Appropriation Act is a single total sum appropriated to the purposes set out in it. The particulars of Grant in that Schedule are, however, based on the detailed estimate drawn up for the information of the Legislature. The distribution in these estimates between the various sub-heads and items thus gives broadly the purposes for which the Grant is made and the expenditure should be recorded against the Grant and the sub-head of the Grant under which provision is made for the service.

Note :- While the initial responsibility for the preparation of the Budget Estimates of ‘Voted’ and ‘Charged’ expenditure rests with the executive, the Accountant General has to see that the classification indicated in the estimates conforms to the provisions of the Constitution and is also in accordance with the forms of accounts prescribed by the President on the advice of the Comptroller & Auditor General of India. He may also make suggestions which may serve to promote clarity of accounts for the better information of the Legislature.