Para 3.9 — MSO (A&E)
Original Rule Text
3.9 The sub-heads under a Grant or Appropriation may be sub-divided into smaller units or Appropriation corresponding to sub-heads or detailed heads of accounts.
Within the amount of the Grant or Appropriation as shown in the schedule to an Appropriation Act all allotments to and re-appropriations within sub-heads and sub-divisions of sub-heads may be sanctioned by Government or by subordinate authorities when they are duly authorised to do so. This is however, subject to the limitation that any expenditure not falling within the scope or intention of a Grant may not be authorised from funds provided under that Grant. Any allotment or reappropriation within a Grant of Appropriation may be authorised at any time before but not after the expiry of the financial year to which such Grant or Appropriation relates (see also para 3.13).
What This Means
Sub-heads under a Grant can be further divided into smaller units. The government or authorized subordinate authorities can move funds between these sub-heads (re-appropriation) within the total Grant amount. However, money cannot be spent on purposes outside the scope of the original Grant, and all re-appropriations must happen before the financial year ends.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Sub-heads under a Grant may be subdivided into smaller units corresponding to detailed heads of accounts
- 2Re-appropriation within sub-heads can be sanctioned by Government or authorized subordinate authorities
- 3Expenditure outside the scope or intention of a Grant cannot be charged to that Grant
- 4All allotments or re-appropriations must be authorized before the financial year expires
- 5No re-appropriation can be made after March 31 for that year's Grant
Practical Example
The Health Department has a Grant with sub-heads for 'Hospital Construction' and 'Medical Equipment'. Mid-year, the department realizes it needs more funds for equipment but has surplus in construction. The Secretary (Health) can authorize re-appropriation of Rs. 2 crore from construction to equipment. However, the department cannot use these funds to buy office furniture for a non-health ministry, as that falls outside the Grant's scope.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can re-appropriation be done after the financial year ends?▼
Who can authorize re-appropriation?▼
Can surplus funds from one Grant be transferred to another Grant?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.