Para 3.15.4 — MSO

3.15.4 The Appropriation Audit Wing of each Audit Office will conduct Appropriation Audit every month as soon as intimation is received from the A&E office about the closure of the accounts for the month and availability of the Monthly Civil Accounts containing details of major head-wise totals. Based on this monthly check, the

Audit of Sanctions

Accountant General (Audit) will identify departments and areas where substantial excess expenditure has been incurred and undertake in-depth scrutiny thereof in consultation with the departments. Apart from facilitating the selection of areas for undertaking reviews or identification of selective comments in the shape of draft paragraphs for inclusion in the Audit Report, this will provide material for the final appropriation audit.