Para 3.5 — MSO

3.5 The Accountant General has to satisfy himself that the expenditure which is being checked falls within the scope of a Grant or an Appropriation specified in the Schedule to an Appropriation Act and that it is within the amount of that Grant or Appropriation. Expenditure in excess of the amount of Grant or Appropriation as well as expenditure not falling within the scope or intention of any Grant or Appropriation as specified in the Schedule to an Appropriation Act, unless regularised by a supplementary Schedule to the Appropriation Act as laid down in Article 205 of the constitution, should be treated as unauthorised expenditure within the meaning of Article 204(3) ibid.