Para 2.3.11 — MSO (Audit)
Original Rule Text
2.3.11 Audit should carefully review any outstanding dues and suggest to the departmental authorities any feasible means for their recovery. Whenever any dues appear to be irrecoverable, orders for their waiver and adjustment should be sought.
# Audit of internal controls
What This Means
Audit should actively review outstanding government dues and suggest practical ways for departments to recover them. If certain dues appear to be irrecoverable, for instance due to the debtor being untraceable or bankrupt, audit should recommend that the department seek formal orders for waiver and write-off, rather than letting the amounts hang indefinitely in the books.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit should review all outstanding government dues
- 2Suggest feasible recovery methods to departmental authorities
- 3Irrecoverable dues should be recommended for waiver and adjustment
- 4Prevents outstanding amounts from lingering indefinitely in accounts
- 5Proactive role for audit in revenue recovery and book-cleaning
Practical Example
During audit, Rs 45 lakh in outstanding training fees from a government institute has been pending for over five years. Audit reviews the cases and finds that Rs 30 lakh can still be recovered from active employees through salary deductions and recommends this to the department. For Rs 15 lakh from employees who have since resigned and are untraceable, audit suggests seeking formal write-off orders.
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 difference between waiver and adjustment of irrecoverable dues?▼
Can audit directly write off irrecoverable dues?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.