Para 2.2.41 — MSO (Audit)
Original Rule Text
2.2.41 Recurring charges which are payable on the fulfilment of certain conditions or till the occurrence of a certain event should be admitted in audit on receipt of a certificate from the drawing officer to the effect that the necessary conditions have been duly fulfilled or the event has not yet occurred, as the case may be.
What This Means
When a recurring payment depends on certain conditions being met (such as continued eligibility for an allowance) or continues until a specific event happens (such as a contract ending), the payment should only be passed in audit after the drawing officer certifies that the conditions still hold or the triggering event has not yet occurred. This prevents payments from continuing after eligibility has lapsed.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Recurring charges tied to conditions require a certificate from the drawing officer
- 2The certificate must confirm that required conditions are still fulfilled
- 3For event-dependent payments, the certificate must confirm the event has not occurred
- 4This check prevents payments continuing beyond their valid period
- 5The drawing officer bears responsibility for the accuracy of the certificate
Practical Example
A government employee receives a special hardship allowance conditional on being posted in a remote area. Each month, the drawing officer must certify that the employee is still posted at the remote location before the allowance is admitted in audit. If the employee transfers to a city, the certificate cannot be given, and the allowance payment stops.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who is the 'drawing officer' mentioned in this rule?▼
What happens if a drawing officer gives a false certificate?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.