Para 3.8 — MSO (A&E)
Original Rule Text
3.8 Accountant General is responsible for watching firstly, that the total expenditure under a Grant or Appropriation does not exceed the amount of that Grant or Appropriation as specified in the Schedule to an Appropriation Act passed in accordance with the provisions of Article 204 of the
What This Means
The Accountant General has two specific watching duties: first, ensuring that total spending under any Grant does not exceed the amount approved by the Legislature through the Appropriation Act (as per Article 204 of the Constitution); and second, ensuring that spending under each sub-head does not exceed its individual allotment as modified by authorized re-appropriation orders.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AG must watch that total expenditure under a Grant does not exceed the Appropriation Act limit
- 2AG must also watch that spending under each sub-head stays within its allotment
- 3The first duty is a constitutional obligation to the Legislature
- 4The second duty is toward the Finance Department of the Executive Government
- 5Re-appropriation orders from competent authority can modify sub-head allotments
Practical Example
The Education Department has a Grant of Rs. 100 crore, with Rs. 40 crore allotted to primary education and Rs. 60 crore to higher education. The Accountant General must ensure the total does not exceed Rs. 100 crore AND that primary education spending does not exceed Rs. 40 crore unless a valid re-appropriation order transfers funds from higher education to primary education.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the constitutional basis for the AG's expenditure-watching duty?▼
Can sub-head allotments be changed during the financial year?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.