Para 3.10.14 — MSO (Audit)
Original Rule Text
3.10.14 The following provisions apply to all payments (other than those relating to stores and freight that have been dealt with in Chapter 7) made by the High Commission in London and the Embassy in Washington on behalf of other ministries, departments, State Governments, public sector undertakings and statutory bodies. Following departmentalisation of Accounts of the Ministry of External Affairs w.e.f. 1 October 1976, the Accounts Departments under the Chief Accounts Officers in London and Washington function as multi-departmental Pay and Accounts Officers, in addition to performing their own financial and budgetary functions.
A. Payments on behalf of other Central ministries and departments
(a) Payments to deputations/delegations of officials and/or non-officials sponsored by various ministries and departments
What This Means
The London High Commission and Washington Embassy make payments on behalf of other ministries, state governments, PSUs, and statutory bodies. After departmentalization of MEA accounts in 1976, the Chief Accounts Officers in London and Washington function as multi-departmental Pay and Accounts Officers, handling payments for multiple government entities in addition to MEA's own financial work.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1London and Washington missions handle payments for multiple government entities
- 2Applies to payments other than stores and freight (covered in Chapter 7)
- 3MEA accounts were departmentalized from 1 October 1976
- 4CAOs in London and Washington function as multi-departmental PAOs
- 5They perform both their own financial functions and those for other departments
Practical Example
The Chief Accounts Officer in London receives a request from the Ministry of Defence to pay GBP 25,000 to a UK-based defence contractor for equipment maintenance. Simultaneously, there is a request from the Gujarat State Government to pay scholarship funds to Indian students in the UK. The CAO processes both payments as a multi-departmental PAO, debiting the respective ministry/state government accounts.
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 departmentalization of accounts mean?▼
Why do London and Washington function as multi-departmental PAOs?▼
What payments are excluded from this provision?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.