Para 2.2.24 — MSO (Audit)
Original Rule Text
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.
What This Means
When expenditure does not appear to be covered by the rule or order cited to justify it, audit must bring this to the competent authority's notice. A department can interpret its own regulations, and audit will generally accept that interpretation -- but only if it is natural and reasonable, and does not conflict with superior authority orders. Departments cannot twist rules to suit individual cases. Rules must be followed as written, and any needed flexibility should be formally built into the rules through proper amendment.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit flags expenditure not covered by the cited rule or order
- 2Departments can interpret their own regulations, subject to reasonableness
- 3Interpretations must not conflict with superior authority orders or financial principles
- 4Rules cannot be bent to suit particular cases -- they must be amended if flexibility is needed
- 5Discretion in applying rules must be formally provided within the rules themselves
Practical Example
A department sanctions foreign travel for an officer citing a general delegation order that actually only covers domestic travel. The AG notes that the department's interpretation stretches the order beyond its plain meaning and raises an objection. The department is advised to either obtain specific sanction from the competent authority for foreign travel or get the delegation order amended to explicitly include it.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can a department interpret its own rules freely?▼
What if a rule is too rigid for practical situations?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.