Para 2.2.39 — MSO (Audit)
Original Rule Text
2.2.39 It is imperative that the utmost care and attention should be devoted to work connected with the audit of sanctions to expenditure because once a sanction has been accepted in audit, expenditure thereagainst may have to be admitted for an indefinite period.
What This Means
Auditors must exercise extreme care when reviewing sanctions to expenditure because of their long-term impact. Once a sanction is accepted during audit, all future expenditure under that sanction may have to be admitted for an indefinite period. A mistake at the sanction-acceptance stage can lead to years of improper spending going unchallenged.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit of sanctions requires the utmost care and attention
- 2Once a sanction is accepted in audit, expenditure against it may continue indefinitely
- 3Errors at the sanction stage can have long-lasting financial consequences
- 4Careful initial scrutiny prevents recurring irregular expenditure
Practical Example
An audit section receives a sanction for a permanent post of Consultant in a Ministry at an unusually high pay scale. If the auditor hastily accepts this sanction without checking whether the pay scale is authorized, the government would continue paying the inflated salary year after year, since the original sanction was already cleared in audit.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why can expenditure against a sanction continue for an indefinite period?▼
Can a previously accepted sanction be re-examined later?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.