Para 3.16.15 — MSO (Audit)
Original Rule Text
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;
What This Means
When auditing the Appropriation Accounts, auditors must verify a checklist of 10 items to ensure grants and appropriations are properly recorded. This includes confirming that grant names and numbers are correct, heads of account are authorised, revenue and capital sections are shown separately, charged and voted amounts are distinct, and excesses and savings are adequately explained. Large re-appropriations must also be examined to see if they constitute a 'New Service' requiring legislative approval.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Confirm grant names, numbers, and account heads match authorised records
- 2Ensure revenue/capital and charged/voted figures are separated correctly
- 3Verify that excesses and savings are explained within prescribed monetary limits
- 4Cross-check that Appropriation Account figures tally with Finance Accounts
- 5Flag large re-appropriations that may represent a 'New Service' needing Parliament/Legislature approval
Practical Example
An auditor finds that Rs 50 crore was moved by re-appropriation into a sub-head that previously had zero provision. On closer inspection, the funds relate to a completely new urban housing scheme. She flags this as a potential 'New Service' and recommends briefing the Public Accounts Committee, since such expenditure typically requires separate legislative sanction.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the difference between 'charged' and 'voted' expenditure?▼
Do these audit checks apply when accounts are compiled under the VLC system?▼
Why must variations under Revenue, Capital, Loans, Charged and Voted be separately commented upon?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.