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Q. What do you mean by Misappropriation Of Fund?
Misappropriation Of Funds allotted for specific works under capital or Revenue demand but the expenditure is incurred for another work for which there is no competent authority sanction i.e. expenditure is not voted by Parliament, voted by Parliament but not Reappropriated by the competent authority. Misappropriation Of Fund is a major irregularity in financial point of view and may invite accounts as well as audit objections.
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