Para 3.15.7 — MSO (Audit)
Original Rule Text
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.
What This Means
The AG (Audit) must conduct comprehensive reviews of budgetary procedures and expenditure control for 5 to 10 Grants each year, selecting those with persistent savings as shown in past Appropriation Accounts. The review examines whether budget provisions and supplementary demands were based on concrete, implementable proposals or were speculative. Results are reported 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
- 1AG (Audit) reviews budgetary procedures for 5-10 Grants annually
- 2Grants with persistent savings in past Appropriation Accounts are selected for review
- 3The review checks whether budget provisions were based on firm, implementable proposals
- 4Supplementary demands are examined for concrete justification
- 5Results are included in Chapter II of the Audit Report
Practical Example
The AG selects the Grant for 'Social Welfare' for comprehensive review because it showed savings of 20-30% in each of the last three years. Investigation reveals that Rs 100 crore was provided each year for a scholarship scheme that consistently disbursed only Rs 70 crore because the department lacked the field staff to process applications. The AG comments that budget provisions were not based on realistic implementation capacity, recommending either enhanced staffing or reduced budgetary provision.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is persistent savings a concern?▼
What is the difference between a review and a regular appropriation audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.