Para 3.16.15 — MSO

3.16.15 In scrutinising the Appropriation Accounts, it should be examined whether:

(i) the number and/or nomenclature of the Grant/Appropriation have been mentioned correctly;

(ii) the heads of account mentioned in the Accounts are authorised ones;

(iii) the sub-heads have been grouped separately in the ‘Revenue’ and ‘Capital’ Sections and ‘charged’ and ‘voted’ figures have been shown distinctly;

(iv) the original provisions, supplementary provisions and amounts reappropriated or surrendered have been exhibited correctly;

(v) gross figures of expenditure have been adopted in cases where recoveries by debit to heads of account under a different Grant/Appropriation are adjusted in reduction of expenditure;

(vi) excesses and savings have been explained in all cases according to the monetary limits prescribed and wanting information, if any, has been called for;

(vii) the facts and figures mentioned in various “Notes” are correct;

(viii) the grant-wise details of estimates and actual recoveries adjusted in reduction of expenditure have been prepared correctly;

(ix) the amounts exhibited in the accounts tally with those shown in the Finance Accounts; and

(x) the amounts shown in the Grant Summary of Appropriation Accounts agree with those in the individual Appropriation Accounts and grant-wise details of recoveries, and reconciliation of the expenditure in the Appropriation Accounts with that reflected in the Finance Accounts has been worked out correctly in the Grant Summary.

Note: The above mentioned audit checks applicable under the manual system of accounting will also apply mutatis mutandis to accounts compiled under VLC system, as and when introduced.

It has also to be ensured that variations under “Revenue Expenditure”, “Capital Expenditure”, “Loans”, “Charged” and “Voted” categories have been separately worked out/commented upon. Instances of defective budgeting should be highlighted if provision has not been made under the correct head of accounts. When large funds are provided by re-appropriation, it should be examined to ascertain whether the provision relates to a New Service and, if so, the Public Accounts Committee should be briefed and suitable guidelines issued in the matter.