Para 3.10.5 — MSO (Audit)
Original Rule Text
3.10.5 The Audit Officer abroad is responsible for the audit of vouchers to verify that
(i) the payments have been made according to the rates authorised or the scales prescribed by competent authority;
(ii) the vouchers are in proper form; and
(iii) the amount has been paid to the proper person and has been duly acknowledged. On the other hand, the Audit Officer in India should ensure that it is a proper charge against the grant concerned and is in conformity with and not in excess of the sanction. He will also be responsible for the scrutiny of sanctions, if any, received by him.
What This Means
Audit responsibilities for Mission payments are split between the overseas audit officer and the audit officer in India. The overseas auditor checks that payments match authorised rates, vouchers are in proper form, and the right person received the money. The Indian auditor ensures the expenditure is a proper charge against the relevant budget grant, conforms to the sanction, and does not exceed it.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Overseas audit officer verifies payment rates, voucher form, and payee identity
- 2Indian audit officer checks that expenditure is properly charged to the correct grant
- 3Indian auditor also verifies conformity with and non-excess over the sanction
- 4Scrutiny of sanctions received falls to the Indian audit officer
Practical Example
The Indian Embassy in Paris pays a local vendor for office supplies. The London audit officer verifies that the payment rate matches the contract, the voucher is properly formatted, and the vendor acknowledged receipt. Meanwhile, the audit officer in India checks that this expenditure falls within the sanctioned budget grant and does not exceed the approved amount.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who checks whether a Mission's payment was made at the correct rate?▼
What does the Audit Officer in India verify?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.