Para 6.26 — MSO (A&E)
Original Rule Text
6.26 Sanctions to permanent advances have to be scrutinised to see:-
(i) that the officer sanctioning the permanent advance is competent to do so under the rules of the Government;
(ii) that the amount sanctioned does not exceed the limit recommended by the Accountant General or fixed by the Government either for an office or for the sanctioning authority; and
(iii) that these advances are not multiplied unnecessarily.
# ADJUSTMENT OF RECOVERIES ON COLLATERAL EVIDENCE
What This Means
When a permanent advance is sanctioned, the AG must verify three things: that the sanctioning officer has the authority to sanction it under government rules, that the amount does not exceed the prescribed limits (set by the AG's recommendation or by government order), and that permanent advances are not being proliferated unnecessarily. This scrutiny prevents unauthorized or excessive imprest amounts from accumulating.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The sanctioning officer must be competent under government rules to sanction permanent advances
- 2The amount must not exceed limits recommended by the AG or fixed by the government
- 3Limits may apply per office or per sanctioning authority
- 4Unnecessary multiplication of permanent advances must be checked
- 5This is a pre-accounting scrutiny to prevent unauthorized imprest holdings
Practical Example
A District Magistrate sanctions a new permanent advance of Rs. 25,000 to a newly created Tehsil office. The AG's advance section checks: (1) the DM is authorized to sanction permanent advances under the state financial rules, (2) Rs. 25,000 does not exceed the Rs. 30,000 limit fixed for Tehsil offices, and (3) the Tehsil does not already hold another permanent advance. Finding all checks satisfied, the advance is recorded.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What does 'unnecessary multiplication' of permanent advances mean?▼
Can the AG refuse to accept a sanctioned permanent advance?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.