Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr No. Term Meaning
70
Secondary units of
appropriation
Are sub-division of the appropriation for a primary unit and where definitely prescribed by the Finance Department, appear in the
accounts maintained by the Disbursing Officer and Accountant General (Under primary unit "06 other allowances" the secondary
units of appropriation are house rent allowance, city compensatory allowance, vehicle allowance, high altitude allowance etc
71 Service Professional services, technical services, management services, maintenance services, consultancy services
72 Standing sanctions Relate to revenues based on existing laws, rules and orders and expenditure incurred by virtue of existing laws, rules and orders
73 State A state specified in the first schedule to the constitution
74 Statutory auditor
An auditor or an auditing firm appointed under the
Companies Act, 1956 for the audit of accounts of a Government company or a
deemed Government company
75
Supplementary statement of
expenditure
The statement to be laid before the Legislature under Article 205(1)(a) of the Constitution showing the estimated amount of further
expenditure necessary in respect of a financial year over and above the expenditure authorised in the annual financial statement
for that year. The demand for a supplementary grant may be token or substantive
76 Tangible Assets Assets that may be physically measured by inventory: furniture, office equipment, and vehicles
77 Technical sanction
Is the approval to the detailed designs, plans, specifications and quantities by the competent Engineer authority, which is required
to be given to any work (other than petty works, petty repairs, and other repairs for which a lump sum provision has been
sanctioned by the Competent Authority ) before its commencement
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