1. Day 1 – Session: 4 Session Title : Preparation of Appropriation Audit Registers – Final Modified Grants.

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

3. Learning 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.

4. APPROPRIATION ACT

5. Computing of Final Modified Grant (FMG) Original Budget (O) Supplementary Budget (S) Re-appropriation Orders (R)

6. PROFOPRMA OF APPROPRIATION AUDIT REGISTER (para 3.14 of MSO (A&E) Vol.I Dep artm ent Name of Grant/Ap propriatio n Grant No. Major Head Sub had unit of Appro priatio n Autho rity O/S/R - surren der FM G 12345678

7. Appropriation 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

8. Appropriation Audit work (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.