Para 3.13.11 — MSO (Audit)
Original Rule Text
3.13.11 Audit checks in respect of such advances will be confined to verifying that:
(i) the transactions conform to the rules governing them; and
(ii) proper control records are maintained to ensure that the expenditure on this account does not exceed the allotment, where such allotment is placed at the disposal of more than one Head of Department/Controlling officer by Government, out of the funds voted for such purposes under a single unit of appropriation.
- Permanent advances
What This Means
Audit of Revenue Advances is limited to two checks: first, verifying that the transactions comply with the governing rules; and second, ensuring that proper control records are maintained so that expenditure does not exceed the allotment, especially when the allotment is shared among multiple Heads of Department or Controlling Officers under a single budget unit.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit checks that Revenue Advance transactions conform to governing rules
- 2Control records must ensure expenditure does not exceed the allotment
- 3Particularly important when allotment is shared among multiple officers
- 4Scope of audit is confined to these two specific checks
Practical Example
The government allots Rs. 5 crore under a single budget unit for takavi advances, distributed among three District Collectors. The auditor checks that each Collector's advances comply with the Land Improvement Loans Act rules and that the three Collectors collectively have not exceeded the Rs. 5 crore allotment by verifying their control records.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is the audit scope limited for Revenue Advances?▼
What is the risk when multiple officers share a single allotment?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.