Para 3.8.25 — MSO

3.8.25 A distinction should be made between bonafide negligence or omissions and blatant and deliberate misuse of funds in utter disregard of the principles of propriety. For example, unauthorised utilisation of funds meant for employment generation or food subsidy or for providing assistance to the weaker sections for the purchase of consumer durables, such as vehicles, television sets, etc., or acquisition of buildings for individuals responsible for managing the scheme programme or for use by any other person should be construed as a serious breach of trust reposed in those officers. In all such cases, accountability of those who approved such unauthorised expenditure should be established and appropriate recommendation for action against them included in the review. The subsequent utilisation of such assets should also be ascertained and commented upon.