Para 3.14.2 — MSO (Audit)
Original Rule Text
3.14.2 In regard to vouchers relating to Remittance Accounts (Settlement Account), the Audit Officer of the adjusting department is responsible for auditing the charge to ensure that (1) it is a proper charge against a work, office or other expenditure unit under his audit; and (2) it has been duly sanctioned. The general principles and rules of audit governing audit of expenditure apply to disbursements under remittance heads as well.
Note: If, as in the case of supplies received from another department, the admissibility of the charge depends upon the competence of the officer at whose instance the supplies were received or to order the supplies, the charge should be examined with reference to the authority or sanction required, and, if necessary, it should be placed under objection in the same manner as if the charge had been met by an actual payment by the officer concerned.
What This Means
For vouchers under Remittance Accounts (Settlement Account), the Audit Officer of the department being charged is responsible for verifying that the charge is legitimate -- meaning it is a proper charge against a specific work, office, or expenditure unit, and it has been duly sanctioned. All normal audit rules for expenditure apply to remittance disbursements. If a charge depends on whether the requesting officer was competent to order supplies, it must be examined accordingly.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The Audit Officer of the adjusting (charged) department audits remittance account charges
- 2Charges must be proper against a specific work, office, or expenditure unit under that officer's audit
- 3Every charge must have due sanction from a competent authority
- 4General expenditure audit rules apply to remittance disbursements
- 5Supply charges must be examined for the ordering officer's competence
Practical Example
The PWD in State A procures cement from a Central Government supply depot, and the cost is debited through a Settlement Account. The AG (Audit) of State A checks that the cement purchase is a proper charge against a specific PWD project, that the purchase was sanctioned, and that the officer who requisitioned the cement had the authority to do so. If the officer exceeded his purchasing authority, the charge is placed under objection just as if it were a direct cash payment.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is a Settlement Account in remittance transactions?▼
Why are remittance disbursements subject to the same audit rules as regular expenditure?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.