Para 2.2.15 — MSO

2.2.15 Audit against provision of funds should be directed primarily towards ascertaining that the moneys expended have been applied to the services and purposes for which the Grants and Appropriation Act passed under Article 114 or 204 of the Constitution or Section 29 of the Government of Union Territories Act, 1963, were intended and that the expenditure against each Grant or Appropriation does not exceed the amount included in that Schedule.

(i) The term “Grant” as used in this paragraph and elsewhere in this Manual represents sums voted by the Parliament/Legislature.

(ii) The term 'Appropriation' as used in this paragraph and elsewhere in this Manual represents sums required to meet ‘Charged’ expenditure as specified in the Schedule to an Appropriation Act passed under Article 114 or 204 of the Constitution or Section 29 of the Government of Union Territories Act, 1963.