Para 2.2.25 — MSO (Audit)
Original Rule Text
2.2.25 It is an important function of Audit to ensure that rules and regulations are observed not merely in their letter but also in their spirit. For example, sanctions and orders for the grant of special pay or other allowances or concessions should be questioned in Audit if they are in conflict with the broad spirit or main principles of the relevant service rules.
# Scrutiny of Rules and Orders
What This Means
Audit must ensure that rules and regulations are followed not just in their literal text (the 'letter') but also in their underlying purpose and intent (the 'spirit'). For example, if a department grants special pay or allowances using technically valid orders but in a way that conflicts with the broad principles of the service rules, audit should question such sanctions.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Rules must be observed in both letter and spirit
- 2Technical compliance alone is insufficient if it violates the spirit of the rules
- 3Sanctions conflicting with broad principles of service rules should be questioned
- 4Applies to special pay, allowances, and other concessions
Practical Example
A department sanctions 'special pay' of Rs 10,000 per month to an officer for holding additional charge of a post that has been vacant for years and has virtually no work. While the delegation order technically allows the department head to sanction special pay, the grant violates the spirit of the rules which intend special pay for additional genuine responsibilities. The AG raises a propriety objection.
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 'spirit of the rules' mean in audit context?▼
Can audit object to expenditure that technically follows the rules?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.