Day 1 – Session: 4Day 1 – Session: 4

Session Title:

Preparation of Appropriation Audit Registers – Final

Modified Grants.

Session OverviewSession Overview

• This Session is to appreciate the need for preparation and maintenance of Appropriation Audit Registers.

Learning ObjectiveLearning Objective

• By the end of the session, we will understand the preparation of Appropriation Audit Registers and appreciate the need for maintenance of the same to watch the Final Modified Grants.

APPROPRIATION ACT

Computing of Final Modified Computing of Final Modified Grant (FMG)Grant (FMG)

• Original Budget (O)

• Supplementary Budget (S)

• Re-appropriation Orders (R)

PROFOPRMA OF APPROPRIATION AUDIT REGISTER

(para 3.14 of MSO (A&E) Vol.I

Department

Name of Grant/Appropriati

on

Grant No.

Major Head

Sub had

unit of Appropriatio

n

Authority

O/S/R-

surrender

FMG

1 2 3 4 5 6 7 8

Appropriation Audit workAppropriation Audit work

• Issue of Warning Slips• Call for explanation from the Controlling

Officers• Compare the actuals of receipts and

expenditure with revised budget estimates and sanctioned grants.

• Ensure periodical reconciliation by the controlling officers

Appropriation Audit work Appropriation Audit work (contd..)(contd..)

• Scrutinize the re-appropriation orders and note in the Appropriation Audit Registers with reasons for increase or reduction.

• Certificate of the sanctioning authority on the re-appropriation orders that the re-appropriation is for any new item.