Para 3.5 — MSO (A&E)
Original Rule Text
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.
What This Means
The AG must verify that every expenditure falls within the scope of a Grant or Appropriation in the Appropriation Act Schedule and does not exceed the authorized amount. Any excess expenditure or spending outside the scope of any Grant is treated as unauthorized expenditure under Article 204(3). Such unauthorized spending must be regularized through a supplementary Appropriation Act under Article 205; otherwise, it will be reported as unauthorized.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Every expenditure must fall within the scope of an authorized Grant or Appropriation
- 2Spending must not exceed the Grant amount
- 3Excess or out-of-scope spending is unauthorized under Article 204(3)
- 4Unauthorized spending must be regularized through a supplementary Appropriation Act (Article 205)
- 5AG must identify and report all unauthorized expenditure
Practical Example
The Grant for 'Medical and Public Health' is Rs 800 crore. The AG finds total spending of Rs 830 crore — Rs 30 crore in excess. Additionally, Rs 5 crore was spent on a hospital automation project not covered by any Grant. The AG treats both as unauthorized: the Rs 30 crore excess and the Rs 5 crore outside scope, and reports them for regularization through a supplementary Appropriation Act.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What makes expenditure 'unauthorized'?▼
How is unauthorized expenditure regularized?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.