Incurring of Expenditure in Excess of the provision in the estimate

in the light of Rule PFR VOL-1-17.15. No Government servant may, without previously obtaining an extra appropriation, incur expenditure in excess of the amount provided for expenditure under the heads concerned, and when a Government servant exceeds the annual appropriation he may be held responsible for the excess. 

During the audit of [Designation of DDO], it was found that the expenditures in the following head of accounts were found incurred in violation of rule ibid.  The detail is given below.

Sr. No.	Object	Original Grant (in million)	Expenditure (in million)	Over and Above Expenditure    (in million)
01	Basic Pay	1000	1050	50
02	House Rent	100	102	02

 

The irregularity is due to weak internal control.  The Audit is in view to regularize the expenditure incurred over and above the original grant.