Para 3.10.30 — MSO (Audit)

MSO (Audit)mso-audit

3.10.30 In respect of these transactions, Audit should verify that:
(i) payments on behalf of the State Governments are made only on the basis of the Special Seal authority, signed in ink, and the sanctions issued by the State Authorities duly forwarded by the Controller of Accounts, Ministry of External Affairs; and
(ii) the payments are not made in excess of the amount specified in the sanction order.
- Payments on behalf of public sector undertakings, autonomous bodies, etc.

What This Means

When auditing State Government payment transactions through missions other than London and Washington, auditors must verify two things: (1) that payments are made only on the basis of a Special Seal Authority signed in ink, forwarded by the Controller of Accounts, MEA, along with the state's sanction; and (2) that payments do not exceed the amount specified in the sanction order.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

1Payments must be based on Special Seal Authority signed in ink
2Sanction must be forwarded through Controller of Accounts, MEA
3Payments must not exceed the sanctioned amount
4Two specific audit verification points
5Applies to missions other than London and Washington

Practical Example

During audit of the Indian Embassy in Beijing, the auditor examines a CNY 300,000 payment made on behalf of the Rajasthan government. The auditor checks that the payment file contains the Special Seal Authority from the AG Rajasthan, signed in ink and forwarded by the Controller of Accounts, MEA. The auditor also verifies that CNY 300,000 does not exceed the amount specified in the state's sanction. Finding both conditions satisfied, no objection is raised.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

What happens if payment exceeds the sanctioned amount?▼

The excess payment would be flagged as an audit objection. The mission would need to obtain a revised or additional sanction from the state government through the AG. Until regularized, the excess amount would remain as an outstanding audit objection.

Can a mission accept a Special Seal Authority directly from the State AG?▼

No, for missions other than London and Washington, the Special Seal Authority must come through the Controller of Accounts, MEA. Direct receipt from the State AG would not be valid authorization for these missions.

Why is the ink signature requirement emphasized?▼

In international contexts where documents travel across countries, ink signatures on the Special Seal Authority prevent forgery and provide authentication. Photocopied or digitally reproduced signatures would not be accepted as valid authorization for foreign exchange payments.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Para 3.10.30 — MSO (Audit)

Original Rule Text

What This Means

Key Points

Practical Example

Frequently Asked Questions

Related Rules