Para 2.2.24 — MSO

2.2.24 It is, however, the duty of Audit to bring to the notice of the competent authority any expenditure that does not appear to be covered by the terms of the Article, Section, rule or order quoted as justifying it, and which has been incurred by placing upon the Article, Section, rule or order an interpretation which may seem to it not to be a natural, plain or reasonable one. In the case of regulations framed by a department of Government, Audit will accept what the department considers to be the correct interpretation of its own regulations, provided that such interpretation is not opposed to the ruling of any superior authority or contrary to any established financial principle or rule. Such discretionary power of interpretation does not, however, give a department a free hand to interpret its rules to suit particular cases in other than a natural or reasonable manner. So long as a rule or regulation is not amended, the department is bound by it. Rules should be scrupulously adhered to and where it is found, in practice, that some discretion is necessary in the application of a particular rule, such discretion should be provided only in terms of that rule.