Para 3.16.10 — MSO

Certification of State and Union Territory Accounts

3.16.10 In order to highlight in the Appropriation Accounts instances of unnecessary reappropriation of funds, inadequate surrender of funds, etc., key areas requiring detailed probe should be selected in advance by the Accountant General (Audit). On completion of this exercise, suitable comments should be proposed for incorporation in the Accounts. Audit should not suo moto add or modify what has been stated in the Accounts, but may include comments in the Audit Report if called for on instances of persistent savings, unnecessary or irregular re-appropriation or surrender of funds, etc. under various grants from the cases included in Appropriation Accounts.