Para 2.1.6 — MSO (Audit)
Original Rule Text
2.1.6 The Executive Government and not the Indian Audit and Accounts department is responsible for enforcing economy in the expenditure of public moneys. It is, however, the duty of Audit to bring to notice wastefulness in public administration and infructuous expenditure and any such criticism may be included in the Audit Reports.
- Audit Approach
# Right of Access to Information
What This Means
Enforcing economy in public expenditure is the Executive Government's responsibility, not the audit department's. However, it is audit's duty to flag wastefulness, unproductive spending, and infructuous expenditure whenever it is found. Such findings may be included in the Audit Reports presented to Parliament or the Legislature.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Enforcing economy in spending is the Executive's responsibility
- 2Audit's role is to highlight wastefulness and infructuous expenditure
- 3Such criticism can be included in official Audit Reports
- 4Audit does not enforce economy but brings issues to notice
Practical Example
An audit team finds that a government department purchased 500 air conditioners for a building that was later demolished for road widening, rendering the entire expenditure of Rs 75 lakh infructuous. While the audit team cannot order the department to recover the money, it includes this finding in the Audit Report to bring it to the Legislature's attention.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can audit direct a department to cut spending?▼
What is infructuous expenditure?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.