Para 3.2.15 — MSO (Audit)
Original Rule Text
3.2.15 The following should be looked into by Audit in the audit of travelling allowance bills:
(i) The journey was necessary and authorised by general or special orders of the competent authority.
(ii) The journey was actually performed and was done as expeditiously as possible,
(iii) No claim in respect of the journey had been submitted previously.
(iv) The amount had been correctly drawn with reference to the rates and general conditions in force.
What This Means
When auditing travelling allowance (TA) bills, auditors must verify four key things: that the journey was necessary and properly authorized, that the journey was actually performed and done as quickly as possible, that no duplicate claim has been submitted for the same journey, and that the amount claimed is correctly calculated based on applicable rates and conditions.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Journey must be necessary and authorized by competent authority
- 2Journey must have been actually performed and done expeditiously
- 3No previous claim should have been submitted for the same journey
- 4Amount must be correctly calculated per applicable rates and conditions
- 5Both general and special authorization orders are acceptable
Practical Example
An auditor reviewing TA bills finds that an officer claimed mileage for a journey from Delhi to Jaipur by road (approximately 280 km), but air tickets for the same date and route were found in the voucher file of a different bill. This indicates either a false road journey claim or a duplicate claim for the same trip by different modes of travel.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What does 'authorized by general or special orders' mean?▼
How does the auditor verify that a journey was actually performed?▼
What does 'as expeditiously as possible' mean in the context of travel?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.