Para 2.2.40 — MSO (Audit)
Original Rule Text
2.2.40 All sanctions to expenditure should be noted and properly attested in the audit register, or any other record where prescribed, to facilitate audit of the expenditure covered by the sanctions. If it is known that the charge will entail a recovery from a third party, or that such recovery has been ordered by the sanctioning authority, a note thereof should also be made and properly attested in a suitable register so that the recovery may be watched.
What This Means
Every sanction to expenditure must be properly recorded and attested in the audit register or other prescribed record. This creates a trail so auditors can easily verify future expenditure against the approved sanction. If the expenditure involves a recovery from a third party (or the sanctioning authority has ordered such recovery), that too must be noted in a suitable register so the recovery can be tracked and watched.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1All sanctions must be noted and attested in the audit register
- 2Proper recording facilitates future audit of expenditure under the sanction
- 3Third-party recoveries linked to expenditure must also be recorded
- 4A separate register may be used to watch pending recoveries
- 5Attestation ensures accountability for the recorded entries
Practical Example
A Ministry sanctions Rs 10 lakh for repairing a government building, with the condition that Rs 2 lakh will be recovered from the contractor for defective earlier work. The audit section notes the sanction in the audit register and also records the Rs 2 lakh recovery in the recovery-watch register, so it can verify later whether the contractor actually paid back the amount.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the purpose of attesting sanctions in the audit register?▼
Why is a separate note needed for third-party recoveries?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.