Para 3.1.15 — MSO (Audit)
Original Rule Text
3.1.15 As a rule, heads of offices and other government servants who are called upon to make disbursements on behalf of Government draw money for the purpose from treasuries or banks in accordance with the provisions of the Treasury Rules made under Article 283 of the Constitution and the audit conducted in respect of these transactions is post facto in character.
Note: Pre-check of pay fixation and claims relating thereto, where entrusted to the Accountant General under any rules or orders, will be the responsibility of the A & E Office.
- Duties and responsibilities of Central Audit personnel
What This Means
As a general rule, government officers draw money from treasuries or banks under the Treasury Rules framed under Article 283 of the Constitution, and the audit of these payments is conducted after the fact (post facto). This means auditors examine transactions that have already been completed, rather than approving them in advance. Pre-check of pay fixation, where assigned to the AG, is the A&E office's responsibility.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Government disbursements are drawn from treasuries/banks under Treasury Rules
- 2Central audit is post facto — conducted after payments are already made
- 3Auditors do not pre-approve payments; they review them afterward
- 4Pre-check of pay fixation is the A&E office's responsibility, not the Audit office
- 5This post-audit approach applies to all treasury transactions as a rule
Practical Example
A Drawing and Disbursing Officer (DDO) presents a salary bill for Rs 12 lakhs at the District Treasury, which pays out the money after its own checks. Two months later, a Central Audit Party reviews this voucher at the AG (A&E) office and discovers that one officer's pay was fixed at a higher scale than entitled. The overpayment is flagged as an audit objection, and recovery action is initiated — but the money has already been paid out.
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 government audit post facto rather than pre-approval?▼
What is 'pre-check of pay fixation'?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.