Para 2.2.3 — MSO (Audit)
Original Rule Text
2.2.3 This provision of the Act implies the condition that the expenditure should be incurred with due regard to the broad and general principles of financial propriety. Any cases involving a breach of these principles and thus resulting in improper expenditure or waste of public money should be treated by Audit in the same manner as cases of irregular or unauthorised expenditure.
What This Means
Expenditure must comply not just with specific rules but also with broad principles of financial propriety. When spending violates these general principles -- resulting in improper expenditure or waste of public money -- audit should treat it just as seriously as cases of irregular or unauthorized expenditure, even if no specific rule has been technically broken.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Expenditure must conform to broad principles of financial propriety
- 2Breach of propriety principles = improper expenditure or waste of public money
- 3Such breaches are treated the same as irregular or unauthorized expenditure
- 4Financial propriety goes beyond technical rule compliance
Practical Example
A government officer purchases brand-new luxury furniture for a temporary camp office that will be closed in three months. While the purchase technically follows procurement rules and is within the officer's sanction limit, the expenditure clearly violates financial propriety since cheaper or temporary furniture would have sufficed. The auditor flags this as improper expenditure, treating it with the same seriousness as a rule violation.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What are the principles of financial propriety?▼
Can expenditure be flagged even if no specific rule is broken?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.