Para 3.2.12 — MSO (Audit)
Original Rule Text
3.2.12 In auditing sanctions to the grant of any compensatory allowance, fee or honoraria to government servants, the following general conditions should be kept in view:
(i) Unless in any case it be otherwise distinctly provided, the whole time of a government servant is at the disposal of the Government which pays him, and he may be employed in any manner required by proper authority without any claim for additional remuneration, whether the services required of him are such as would ordinarily be remunerated from the Consolidated Fund of India, or of a State or of a Union Territory Administration or from a Local Fund.
(ii) The authority granting or permitting a government servant to receive any honorarium or fee is required to pay due regard to the principle enunciated above and to also record reasons justifying the grant of the additional remuneration to the government servant concerned.
(iii) The amount of Compensatory Allowance is to be so regulated that it is not on the whole a source of profit to the recipient.
# House Rent and other compensatory allowances
What This Means
When auditing the grant of compensatory allowances, fees, or honoraria to government servants, auditors must keep three key principles in mind: the entire time of a government servant is at the government's disposal and extra pay is not automatic for additional work; the authority granting extra remuneration must record reasons justifying it; and compensatory allowances must not become a source of profit — they should only cover the additional cost or hardship.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Government servant's full time belongs to the government — no automatic claim for extra pay
- 2Authority granting additional remuneration must record justifying reasons
- 3Compensatory allowance must not be a source of profit to the recipient
- 4Fees and honoraria require proper sanction from competent authority
- 5These principles apply to all categories of government servants
Practical Example
A senior officer is invited to chair a selection committee in another department and claims an honorarium of Rs 50,000. The auditor checks whether the competent authority sanctioned this honorarium and whether reasons were recorded. The auditor finds that no justification was recorded and the work was within the officer's normal duties, making the honorarium inadmissible as per the general principle that a government servant's time belongs to the government.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can a government servant refuse additional work without extra pay?▼
What does it mean that compensatory allowance should not be a 'source of profit'?▼
Who decides whether to grant an honorarium or fee?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.