Para 3.15.5 — MSO

3.15.5 Orders of allotment of funds and re-appropriation orders received in Audit should be scrutinised to ensure that:

(a) these have been issued by an authority competent to do so;

(b) the allotments made are not in excess of the amounts authorised under the relevant Grant or Appropriation;

(c) the amount appropriated is available under the unit from which it is allotted;

(d) amounts re-appropriated are not intended for meeting expenditure on a ‘New Service’ or a ‘New Instrument of Service’;

(e) no amount has been re-appropriated from one Grant or Appropriation to another Grant or Appropriation;

(f) no amount has been re-appropriated from the ‘Charged’ Section to the ‘Voted’ Section and vice versa;

(g) no amount has been re-appropriated from Revenue to Capital and vice versa; and

(h) funds provided under ‘Plan’ heads have not been re-appropriated to ‘NonPlan’ heads without the previous consent of the Finance Ministry/ Department.