Para 2.2.43 — MSO (Audit)
Original Rule Text
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.
What This Means
The Audit wing is entitled to receive a separate copy of every expenditure sanction or audit-enforceable order from the competent authority. The procedure for communicating sanctions to Audit is set by the Government's Rules of Business and must be clearly established. All sanctions sent to Audit must be signed and authenticated by an authorized Gazetted Government Servant. Additionally, sanctions should be serially numbered and captured in a database maintained by audit offices.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit is entitled to receive a separate copy of every expenditure sanction
- 2The communication procedure follows the Government's Rules of Business
- 3All sanctions must be signed by an authorized Gazetted Government Servant
- 4Sanctions should be serially numbered for easy tracking
- 5Audit offices must maintain a database of all government sanctions
- 6Separate data banks for purchase and contract sanctions are also required
Practical Example
A State Government's Education Department sanctions Rs 5 crore for school renovations. The department sends a signed copy to the Accountant General's office, bearing the serial number EDU/2025-26/SANC/047 and authenticated by a Joint Secretary. The AG office enters this into their sanctions database, enabling them to verify any related expenditure claims later.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must sanctions be authenticated by a Gazetted officer specifically?▼
What is the purpose of maintaining separate data banks for purchases and contracts?▼
What should the AG do if no clear procedure exists for communicating sanctions?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.