Para 3.15.1 — MSO

3.15.1 The general principles and rules governing audit against provision of funds are contained in Chapter 2 of Section II. The responsibility for watching the progress of expenditure against a Grant or Appropriation devolves on the Executive, which is ultimately responsible for restricting the expenditure within the Grant or Appropriation. The progress of expenditure against each unit of appropriation and against each Grant or Appropriation is watched by the Accounts officer of the department where a separated accounts organisation exists or by the Accountant General (A&E) who compiles the accounts. These officers maintain necessary Appropriation Audit Registers and issue warning slips to the departmental officers wherever necessary. Detailed instructions to be followed by the Accountant General (A&E) are contained in the Manual of Standing Orders (Accounts and Entitlements), Volume 1.