Para 3.7 — MSO (A&E)
Original Rule Text
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.
What This Means
The government department that spends money (the Executive) is ultimately responsible for making sure spending stays within the approved budget (Grant or Appropriation). However, the Accountant General must help them by providing accounting support and assistance to track expenditure properly.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The Executive bears ultimate responsibility for keeping expenditure within the sanctioned Grant or Appropriation
- 2The Accountant General must provide legitimate assistance in monitoring expenditure
- 3All government departments must have suitable arrangements for controlling expenditure
- 4This involves accountability both to the Legislature and to the Finance Department
Practical Example
A State Public Works Department has been granted Rs. 50 crore for road construction this year. The Chief Engineer (Executive) must track spending and ensure it does not exceed this amount. The Accountant General's office sends monthly expenditure statements and flags when spending approaches 80% of the grant, enabling the department to slow down or seek supplementary grants if needed.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who is primarily responsible for ensuring expenditure stays within the approved grant?▼
What happens if expenditure exceeds the sanctioned grant?▼
What are the two duties the AG must watch regarding grants?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.