Para 3.13.13 — MSO (Audit)
Original Rule Text
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.
# Advances to government servants
What This Means
When auditing sanctions for permanent advances, auditors verify five things: the sanctioning authority is competent, the advance is for a subordinate office (not the sanctioning officer's own office), the amount does not exceed prescribed ceilings or delegated powers, the advance is genuinely needed and based on average monthly contingent expenditure, and the advance has not been sanctioned repeatedly without necessity.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Sanctioning authority must be competent
- 2Advances are only for subordinate offices, not the sanctioning officer's own office
- 3Amounts must not exceed government-prescribed ceilings or delegated powers
- 4Advance should be based on average monthly contingent expenditure
- 5Repeated sanctioning without necessity is flagged
Practical Example
A Director sanctions a permanent advance of Rs. 25,000 for a subordinate district office. The auditor checks that the Director has the authority to sanction this amount, that the ceiling for district offices is Rs. 25,000 or more, that the office's average monthly contingent expenditure justifies this amount, and that the Director did not sanction a similar advance for their own office.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can an officer sanction a permanent advance for their own office?▼
How is the appropriate advance amount determined?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.