Para 3.15.7 — MSO

3.15.7 The Accountants General (Audit) should also conduct a comprehensive review of the budgetary procedures followed and the expenditure control exercised in respect of five to ten Grants every year. He may select the Grants for such review on the basis of persistent savings disclosed in past Appropriation Accounts. It should be seen during such review whether the provisions made in the budget/supplementary demands were based on concrete or firm proposals for the speedy implementation of the schemes. The results of these reviews should also be mentioned in Chapter II of the Audit Report.