Para 2.2.22 — MSO (Audit)
Original Rule Text
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.
What This Means
Regularity audit checks whether expenditure complies with the Constitution, laws, and rules framed by competent authorities. The rules audited against fall into three main categories: (1) rules governing powers to incur and sanction expenditure and their delegation, (2) procedural rules for presenting claims, withdrawing money, and conducting financial transactions, and (3) rules governing service conditions, pay, allowances, and pensions of government servants.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Regularity audit verifies compliance with the Constitution, laws, rules, and orders
- 2Three categories: expenditure powers/delegation, financial procedures, and service rules
- 3Covers both Consolidated Fund and Contingency Fund transactions
- 4Rules must be issued by competent authority with proper delegation
Practical Example
An auditor checking a pay bill examines it against all three categories: (1) Does the DDO have the delegated authority to draw these salaries (powers)? (2) Was the bill prepared in the prescribed form and submitted through the correct channel (procedure)? (3) Are the pay and allowances correctly calculated per the CCS (RP) Rules and applicable pay scales (service rules)?
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 regularity audit cover?▼
What is the difference between regularity audit and propriety audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.