Para 3.15.1 — MSO (Audit)
Original Rule Text
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.
# Audit Objectives and Scope
What This Means
The responsibility for keeping expenditure within the approved Grant or Appropriation rests with the Executive (government departments). The Accounts Officer or AG (A&E) who compiles the accounts tracks expenditure progress against each appropriation unit using Appropriation Audit Registers and issues warning slips to departments when needed. The Appropriation Audit Wing follows detailed instructions from the Manual of Standing Orders (A&E), Volume 1.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Restricting expenditure within Grants/Appropriations is the Executive's responsibility
- 2The Accounts Officer or AG (A&E) monitors expenditure progress against each appropriation unit
- 3Appropriation Audit Registers are maintained for tracking purposes
- 4Warning slips are issued to departments when expenditure approaches or exceeds limits
- 5Detailed instructions are in the Manual of Standing Orders (A&E), Volume 1
Practical Example
The Health Department has a Grant of Rs 500 crore for the financial year. The AG (A&E) maintains an Appropriation Audit Register showing monthly expenditure. By December, spending reaches Rs 420 crore with three months remaining. The AG issues a warning slip alerting the department that at the current rate, the Grant will be exceeded. The department must either slow spending, seek supplementary grants, or arrange re-appropriation from other units with savings.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the difference between a Grant and an Appropriation?▼
What happens when a department receives a warning slip?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.