Para 2.4.11 — MSO (Audit)
Original Rule Text
2.4.11 In respect of the accounts of furniture in the residences of High Officials, Audit may require, where necessary, the furnishing, by the executive authority nominated for the purpose, of an annual certificate of verification to the effect that
(a) the furniture has been inspected and checked with the stock lists maintained;
(b) all new supplies have been correctly brought on the stock lists so that are current and up to date;
(c) the stock lists are correct and complete in all respects;
(d) the articles actually in stock agree with the stock lists;
(e) sale proceeds, if any, have been properly accounted for; and
(f) sanction of the competent authority exists for all articles written off or struck off the stock lists.
- Other guidelines
What This Means
For furniture in residences of high officials (such as Governors, Chief Ministers, or senior officials), audit may require an annual verification certificate from the designated executive authority. This certificate must confirm that furniture was physically inspected, new items were added to stock lists, the lists are correct and complete, actual items match the lists, any sale proceeds were properly accounted for, and any write-offs had proper sanction from the competent authority.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Annual verification certificate required for furniture in high officials' residences
- 2Certificate covers six specific verification points
- 3Physical inspection must be conducted and matched with stock lists
- 4New supplies must be promptly recorded in stock lists
- 5Sale proceeds and write-offs must be properly accounted for
- 6Competent authority sanction needed for items written off
Practical Example
The Executive Engineer responsible for the Governor's Raj Bhavan submits an annual certificate to the AG office confirming that all 450 items of furniture were inspected, 15 new items purchased during the year were added to the stock lists, 3 damaged items were written off with the PWD Chief Engineer's sanction, and the sale proceeds of Rs 12,000 from condemned furniture were deposited in the treasury.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is furniture in high officials' residences specifically mentioned?▼
Who is the 'executive authority nominated for the purpose'?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.