Para 2.2.38 — MSO

2.2.38 Besides the question of competency of the authority sanctioning the expenditure, the scrutiny of sanctions should extend to seeing whether:

(i) the expenditure is a legitimate charge on the provision from which it is proposed to be met (see paragraph 2.2.18);

(ii) the expenditure conforms to the statutory provisions as well as the relevant financial rules, regulations and orders (see paragraph 2.2.22);

(iii) the expenditure is in conformity with the standards of financial propriety (see paragraph 2.2.47); and

(iv) a satisfactory procedure of accounting has been evolved by the sanctioning authority in the case of sanctions to new schemes, and the detailed cost and time schedules, physical targets and other objects of the expenditure have been duly stipulated..