Para 3.13.13 — MSO

3.13.13 Sanctions to permanent advances are scrutinised in audit to verify that:

(i) these have been sanctioned by a competent authority;

(ii) advances have been sanctioned only for a subordinate office and not for the office of the sanctioning officer;

(iii) amounts sanctioned as permanent advances do not exceed the ceilings prescribed by Government for the offices concerned or the powers delegated to the sanctioning authority;

(iv) the advance sanctioned is not more than what is absolutely necessary and is based on the average monthly contingent expenditure in a year; and

(v) the advances have not been sanctioned repeatedly even when not necessary.