Para 2.2.42 — MSO (Audit)
Original Rule Text
2.2.42 Sanctions having a long period of currency, as well as sanctions of a permanent nature, require to be reviewed periodically so that, if there is any reason to think that the
administrative authority concerned should be requested to review the sanction, such action may be taken.
What This Means
Sanctions that remain valid for a long time or are permanent in nature need to be reviewed periodically by audit. The purpose is to flag cases where the original justification may no longer hold, so the administrative authority can be asked to reconsider whether the sanction should continue. This prevents outdated or unnecessary expenditure from running on indefinitely just because it was once approved.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Long-duration and permanent sanctions must be reviewed periodically
- 2The review checks if the original justification for the sanction still holds
- 3Audit may request the administrative authority to re-examine the sanction
- 4This prevents outdated or unnecessary spending from continuing unchecked
- 5The frequency of review is determined based on circumstances
Practical Example
A permanent sanction was issued in 2005 for hiring a fleet of vehicles at a monthly rental for a department. During periodic review in 2025, audit finds that the department now has its own fleet of vehicles and the rental arrangement is no longer necessary. Audit requests the department to review and cancel the old sanction.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
How often should long-duration sanctions be reviewed?▼
Can audit directly cancel an outdated sanction?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.