Para 2.2.13 — MSO

Audit against provision of funds 2.2.13 Article 266(3) of the Constitution enjoins that no moneys out of the Consolidated Fund of India or of the Consolidated Fund of a State shall be appropriated except in accordance with law and for the purposes and in the manner provided in the Constitution. Articles 112 to 116 and 202 to 206 contain the important financial provisions describing the control exercised by the Parliament and State Legislatures over expenditure from the Consolidated Fund of India and the Consolidated Fund of the State respectively. Sections 27 to 31 and 47 (2) of the Government of Union Territories Act, 1963 contain similar provisions in relation to the Consolidated Fund of a Union Territory having a Legislature.