Para 3.2.4 — MSO (Audit)
Original Rule Text
3.2.4 The objectives of audit are to ensure that:
(i) the claim is against the sanctioned post to which the government servant has been appointed and of which he is actually in charge and is carrying on his duties and responsibilities;
(ii) the claim is in order and is admissible according to the financial rules applicable to the claimant;
(iii) the claim as admissible has been adjusted expeditiously in the initial accounts maintained by the Drawing and Disbursing Officer and booked in the Classified Account to be rendered to the Treasury, PAO or Accounts Officer, as the case may be and wherever applicable; and
(iv) the claim is a legitimate charge for which funds have been provided.
What This Means
The objectives of auditing gazetted officers' claims are to ensure four things: the claim is against a sanctioned post to which the officer is actually appointed and performing duties; the claim is admissible under applicable financial rules; the claim has been properly adjusted and booked in the classified accounts; and the claim is a legitimate charge with available budget provision.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Claim must be against a sanctioned and occupied post with active duties
- 2Admissibility verified under applicable financial rules for the claimant
- 3Claims must be properly adjusted and booked in classified accounts
- 4Must be a legitimate charge with budget provision (funds available)
- 5Four-fold verification ensures regularity and propriety of payments
Practical Example
An auditor discovers that pay is being drawn for a gazetted post of Deputy Director (Statistics), but the post has been kept vacant in the sanctioned strength for two years while a consultant performs the work on contract. The pay bill shows the post as filled, but no officer has actually been appointed. The auditor flags this as a payment against an unoccupied sanctioned post, violating the first audit objective.
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 'sanctioned post' mean?▼
Why must the officer be 'actually in charge' of the post?▼
What happens if a claim is admissible but funds are not available?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.