Para 2.2.22 — MSO

Audit against Rules and Orders (Audit against regularity) 2.2.22 Audit against regularity consists in verifying that the expenditure conforms to the relevant provisions of the Constitution and of the laws and rules made thereunder and is also in accordance with the financial rules, regulations and orders issued by a competent authority either in pursuance of any provisions of the Constitution or by virtue of powers formally delegated to it by a higher authority. The rules, regulations and orders against which audit is conducted mainly fall under the following categories:

(i) rules and orders regulating the powers to incur and sanction expenditure as well as delegation of powers to incur and sanction expenditure from the Consolidated Fund and Contingency Fund of India or of a State or of a Union Territory having a Legislative Assembly;

(ii) rules and orders dealing with the mode of presentation of claims against Government, withdrawing moneys from the Consolidated Funds, Contingency Funds and Public Accounts and in general the financial rules prescribing the detailed procedure to be followed by Government servants in dealing with Government transactions; and

(iii) rules and orders regulating the conditions of service and pay and allowances and pensions of Government servants.