Para 3.7 — MSO

3.7 The responsibility for watching the progress of expenditure against a Grant or Appropriation devolves on the Executive and the Executive is ultimately responsible for keeping the expenditure within the Grant or Appropriation. Accountant General, should, however, render all legitimate assistance to the Executive in this matter and suitable and adequate arrangements should exist in all departments of Government for the control of expenditure.

Constitution and secondly, that the total expenditure on each of the sub heads fixed as units of appropriation under a Grant or Appropriation does not exceed the allotment thereof as modified by orders of re-appropriation passed by competent authority from time to time. The first duty involves a responsibility to the Legislature the second to the financial authority of the Executive Government, i.e., the Finance Department.