Para 3.1.25 — MSO (Audit)
Original Rule Text
3.1.25 Copies of sanctions issued by the Central and State Governments and their subordinate authorities will be received by the Central Audit Support Sections concerned where they will be examined in accordance with the relevant instructions in this Manual before admission in Audit. The Accountant General (Audit) will make arrangements for the receipt, scrutiny and processing of sanctions and maintenance of files/folders in a regular and systematic manner. The Central Audit Support Sections shall communicate objections arising out of audit of sanctions to the departments concerned with copies thereof to the Accountant General (A&E), and closely watch their settlement.
What This Means
Copies of all government sanctions (approvals for expenditure) are received by the Central Audit Support Sections, where they are examined against the MSO rules before being admitted for audit purposes. The AG (Audit) must establish systematic procedures for receiving, scrutinizing, and filing sanctions. Any objections arising from the scrutiny of sanctions are communicated to the concerned department with copies to the AG (A&E), and their settlement is closely monitored.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Central and State Government sanctions are received by Central Audit Support Sections
- 2Sanctions are examined against MSO rules before being admitted in audit
- 3AG (Audit) must arrange systematic receipt, scrutiny, processing, and filing of sanctions
- 4Objections from sanction audit are sent to departments with copies to AG (A&E)
- 5Settlement of sanction-related objections is closely watched
Practical Example
The Ministry of Education issues a sanction for Rs 50 lakhs for a training program. A copy reaches the Central Audit Support Section in the AG (Audit) office. The section examines whether the sanction is within the Ministry's delegated powers, whether proper budget provision exists, whether required concurrences (like Finance Ministry) were obtained, and whether the sanction follows prescribed rules. Finding that the Finance Ministry's concurrence was not obtained for an item exceeding the departmental powers, they issue an objection to the Ministry with a copy to the AG (A&E).
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What does it mean to 'admit a sanction in audit'?▼
Why is a copy of the objection sent to the AG (A&E)?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.