Para 3.15.6 — MSO

Review of variations 3.15.6 Instances of unnecessary and injudicious re-appropriation of funds and surrender of funds based on a study of the trends of actual expenditure and the reasons furnished by the departments for abnormal variations in the Appropriation Accounts should be probed in detail by scrutinising the departmental files. The Accountant General (Audit) should identify and select key areas requiring such detailed probe. Comments on such variations should be incorporated in Chapter II of the Audit Report.