Para 3.10.25 — MSO (Audit)
Original Rule Text
3.10.25 The Missions in London and Washington may authorise other Indian Missions abroad to incur expenditure on their behalf without any authority from the Controller of Accounts, Ministry of External Affairs. The debits relating to such payments appearing in the cash accounts of the other Missions will be directly incorporated in the main accounts compiled by the Controller of Accounts, who will also intimate details of such payments made by the other Missions by him to the Missions in London and Washington for the purpose of expenditure control.
- Foreign travel on behalf of Public Sector Undertakings/Autonomous Bodies
What This Means
The London and Washington missions can authorize other Indian missions abroad to spend on their behalf without needing separate approval from the Controller of Accounts, MEA. When these other missions make such payments, the debits appear in their cash accounts and are directly incorporated into the main accounts by the Controller of Accounts. The Controller also informs London/Washington of the payment details so they can track their expenditure.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1London/Washington can authorize other missions to spend on their behalf
- 2No separate Controller of Accounts approval needed
- 3Debits appear in the paying mission's cash accounts
- 4Controller of Accounts directly incorporates debits into main accounts
- 5London/Washington receive details for expenditure control purposes
Practical Example
The Indian Embassy in Washington authorizes the Indian Consulate in Houston to make an urgent payment of USD 5,000 for a visiting Indian delegation's hotel expenses. Houston's cash accounts record the debit. The Controller of Accounts, MEA incorporates this into the main accounts and informs Washington of the payment, so the embassy can track it against the delegation's overall budget.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why can London/Washington authorize payments by other missions?▼
How is double accounting prevented?▼
What audit checks apply?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.