Para 2.2.16 — MSO

2.2.16 Each Grant or Appropriation specified in the Schedule to an Appropriation Act is a single total sum appropriated to the services and purposes set out in it. The particulars of a Grant or Appropriation in that Schedule are, however, based on the detailed estimates drawn up for the information of the Legislature. Accordingly, the departmental heads and the controlling officers reallocate the duly approved grants or appropriations of their respective departments among different drawing and disbursing units of the departments in proportion to the detailed sub-head wise estimates initially proposed by them. The various sub-heads and items in these estimates denote broadly the services and purposes for which the Grant or Appropriation is made and the expenditure should be recorded against such heads and items as may be relevant.

Note: While the initial responsibility for the preparation of the Budget Estimates of 'Voted' and 'Charged' expenditure rests with the Executive, the Audit Officer has to see that the classification indicated in the estimates conforms to the provisions of the Constitution and is also in accordance with the forms of accounts of receipts and expenditure prescribed by the President on the advice of the Comptroller and Auditor General. The Audit Officer may also keep in view any regulation laying down the general principles of Government accounting made by the Comptroller and Auditor General under Section 23 of the Act governing his duties, powers and conditions of service. He may also make suggestions that may serve to promote clarity in accounts for better appreciation by the Legislature.