Para 3.10.7 — MSO (Audit)
Original Rule Text
3.10.7 The general principle to be adopted for the audit of miscellaneous payments of a heterogeneous character, such as occasional payments in respect of general average subscriptions to the United Nations Organisation, should be that the items in respect of which payment authorities are issued from India should be audited by the Audit Officer in India and transactions relating to payments made by the Indian High Commission in London or the Indian Embassy in Washington on any scale prescribed by rules or orders should be audited by the Principal Director of Audit, India Audit Office, London, or the Director of Audit, Indian Accounts, Washington, as the case may be. There should, however, be proper liaison between the Audit Officers abroad and the Audit Officers in India. If some particulars are not available, these should be obtained from the Audit Officer concerned.
What This Means
For miscellaneous payments of varied nature (like UN subscriptions or general average payments), the audit responsibility is divided based on who authorised the payment. If the payment authority was issued from India, the Indian audit officer handles it. If payments were made by the London or Washington offices based on prescribed rules or scales, the respective overseas audit officer handles it. Proper coordination and information-sharing between these offices is required.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Payment authority issued from India means the Indian audit officer audits it
- 2Payments made by London or Washington on prescribed scales are audited by the respective overseas officer
- 3Proper liaison between overseas and Indian audit officers is mandatory
- 4If information is unavailable, it must be obtained from the other audit officer
Practical Example
India's contribution to a UN body is authorised from New Delhi but paid through the Indian Embassy in Washington. The Indian audit officer conducts the audit because the payment authority originated in India. However, the Washington audit officer provides supporting documentation about the actual disbursement to facilitate the audit.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
How is audit responsibility decided for miscellaneous overseas payments?▼
What happens if an audit officer lacks certain details?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.