Para 3.15.6 — MSO (Audit)
Original Rule Text
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.
What This Means
Audit must closely examine cases of unnecessary or injudicious re-appropriation of funds and inadequate surrender of savings. This requires studying actual expenditure trends and examining departmental files for explanations of abnormal variations. The AG (Audit) selects key areas for detailed probing and includes comments on significant findings in Chapter II of the Audit Report.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Unnecessary and injudicious re-appropriations must be identified and probed
- 2Inadequate surrender of savings is also an audit concern
- 3Actual expenditure trends are studied to detect abnormal variations
- 4Departmental files are scrutinised for explanations
- 5Comments are incorporated in Chapter II of the Audit Report
Practical Example
A department re-appropriated Rs 10 crore from 'Training' to 'Travel' in February, but the Appropriation Accounts show that 'Training' itself had an excess of Rs 8 crore by March end. The auditor probes the departmental files and finds the re-appropriation was based on outdated September figures. Additionally, the department failed to surrender Rs 15 crore in savings under another head until the last week of March, making it too late for other departments to use. Both issues are commented upon in Chapter II of the Audit Report.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What makes a re-appropriation 'unnecessary' or 'injudicious'?▼
Why is late surrender of savings a problem?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.