Para 2.2.18 — MSO

2.2.18 The Accountant General has to satisfy himself that the expenditure which is being audited falls within the scope of a Grant or an Appropriation Act and that it is within that Grant or Appropriation. Expenditure in excess of a Grant or Appropriation as well as expenditure not falling within its scope or intention as specified in the Schedule to an Appropriation Act, unless regularised by an appropriation Act as laid down in Article 115 or 205 of the Constitution or Section 30 of the Government of Union Territories Act, 1963, should be treated as unauthorised expenditure within the meaning of Article 114 (3) or 204 (3) of the Constitution or Section 29(3) of the Government of Union Territories Act, 1963, as the case may be.

Note: The terms 'Accountant General' used in this paragraph and elsewhere in this volume and 'Accountant General (Audit)' denote and include, unless the context otherwise requires, the Director General of Audit/Principal Director of Audit, Central Revenues, the Principal Director of Audit, Economic and Service Ministries, or the Principal Director of Commercial Audit concerned, as the case may be, in respect of audit of the accounts of the Union and the establishments thereunder including Government Companies and Corporations, and the Accountant General entrusted with audit functions in respect of a State or Union Territory having a Legislative Assembly and the establishments thereunder.