Para 3.10.26 — MSO (Audit)
Original Rule Text
3.10.26 Officers of Government proceeding on tour on behalf of various public sector undertakings, autonomous bodies/institutions, etc. should get their foreign tour programmes approved by following the normal procedure either under the delegated powers of the administrative ministry/department concerned or with the prior approval of the Screening Committee of Secretaries as may be applicable in each case. These organisations will bear the cost of deputation abroad of the Government official concerned only on the scale applicable to them under Government instructions. It will be ensured that these officers are extended facilities in respect of cash allowance, accommodation, and class of travel by air, etc. strictly according to their entitlements
under the Government rules. The entire expenditure will be borne by the public undertakings/autonomous institutions directly without the expenditure entering Government accounts.
# Payments through other Indian Missions
What This Means
Government officers traveling abroad on behalf of PSUs or autonomous bodies must get their foreign tour programmes approved through normal procedures (delegated powers or Screening Committee of Secretaries). The PSU bears all costs but only at the government-approved scale. Facilities like cash allowance, accommodation, and air travel class must strictly follow the officer's entitlements under government rules. The entire expenditure is borne directly by the PSU without entering government accounts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Foreign tour approval follows normal government procedure
- 2PSU/autonomous body bears all costs of the deputation
- 3Entitlements (cash allowance, accommodation, air travel) follow government rules
- 4Costs are at the scale applicable to the officer under government instructions
- 5Expenditure does not enter government accounts — PSU pays directly
Practical Example
A Joint Secretary in the Ministry of Heavy Industries travels to Germany on behalf of Hindustan Aeronautics Limited. The tour programme is approved by the Screening Committee. HAL bears all costs — daily allowance at government rates, business class air travel as per the officer's entitlement, and hotel within the rental ceiling. HAL pays directly; these expenses don't appear in 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
Why must government entitlement scales be followed even when the PSU pays?▼
What is the Screening Committee of Secretaries?▼
What does audit verify regarding PSU-sponsored foreign travel?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.