Para 2.2.43 — MSO

2.2.43 The Audit wing of the Audit and Accounts Department is entitled to receive, from the authority competent to accord the sanction, a separate copy of an order sanctioning expenditure, or of a sanction that is otherwise to be enforced in audit. The procedure for communicating such sanctions to Audit is determined by the Rules of Business of the Government concerned and the Accountant General should not be satisfied until such a procedure is definitely settled, and unequivocally stated. It is essential that an authorised Gazetted Government Servant signs and authenticates all sanctions and orders communicated to Audit Officers.

Note: Accountants General should persuade the Union, the State or the Union Territory Governments, as the case may be, to serially number the sanctions issued by them. All sanctions issued by various Governments should be captured in the database to be maintained by the audit offices. Separate data banks of sanctions to both purchases and contracts should also be maintained.