paragraph 63

 

UNIT OF APPROPRIATION 

63. A grant is not always co-extensive with a major head of account. Often, it comprises more than one major head. Till the end of 1973-74, the sub-heads within a grant were the units of appropriation, except in a few cases where the ‘detailed account heads’ were treated as units of appropriation. 

Under the five-tier system of classification introduced with effect from 1974-75, the detailed head is taken as the unit of appropriation, wherever it exists, and the sub/minor head in all order cases. The unit of appropriation is of vital importance in the scheme of financial control; it is by watching the progress of Expenditure against each such unit that the Controlling Officer can ensure that the expenditure does not exceed the grant as a whole.