Para 2.2.21 — MSO (Audit)
Original Rule Text
2.2.21 The responsibility for watching the progress of expenditure against a Grant or Appropriation devolves on the Executive who is ultimately responsible for keeping the expenditure within the Grant or Appropriation. Audit should, however, render all legitimate and constructive advice to the Executive in this matter and see that suitable and adequate arrangements exist in all departments of Government for the control of expenditure.
# Audit against Rules and Orders (Audit against regularity)
What This Means
The primary responsibility for monitoring expenditure against a Grant or Appropriation lies with the Executive Government, not with audit. However, audit should provide constructive advice to the Executive on this matter and check that departments have suitable and adequate arrangements for controlling expenditure -- ensuring that proper systems are in place to keep spending within authorized limits.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Expenditure monitoring responsibility lies with the Executive
- 2Audit provides constructive advice on expenditure control
- 3Audit checks that adequate expenditure control arrangements exist in departments
- 4Audit's role is advisory and evaluative, not enforcement
Practical Example
During an audit, the team finds that a department has no system for tracking monthly expenditure against its quarterly allotments. Officers were unaware of the remaining balance in their sub-heads. The audit team recommends that the department institute a monthly expenditure review meeting and maintain a running register of expenditure vs. allotment, flagging this as an area needing improvement.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Is it audit's job to control expenditure?▼
What kind of advice can audit give?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.