Para 2.4.1 — MSO (Audit)
Original Rule Text
2.4.1 Audit of payments for the purchase of stores is conducted according to the rules prescribed by the Comptroller and Auditor General in regard to the audit of expenditure from the Consolidated Fund of India or of a State or a Union Territory having a Legislative Assembly.
What This Means
The audit of payments for purchasing stores (government supplies and materials) follows the same rules that the CAG has prescribed for auditing expenditure from the Consolidated Fund. This means that store purchases are subject to the same scrutiny as any other government expenditure, including checks on sanctions, financial propriety, and compliance with procurement rules.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Store purchase payments follow the same audit rules as other government expenditure
- 2Same scrutiny applies as for Consolidated Fund expenditure
- 3Covers all procurement by Union, State, and UT governments
- 4Procurement rules, sanctions, and financial propriety all apply
Practical Example
A government hospital purchases medical supplies worth Rs 25 lakh. Audit checks the purchase the same way as any other expenditure: verifying that a proper sanction existed, the procurement followed GFR rules (tendering, price reasonableness, quality specifications), the correct budget head was charged, and the expenditure met propriety standards.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What qualifies as 'stores' in government terminology?▼
Are there any additional audit checks specific to store purchases beyond regular expenditure audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.