Para 3.23.14 — MSO (Audit)
Original Rule Text
3.23.14 Bills for Government Servants’ share of fees for work done for private bodies paid into the Government treasury under the rules made by Government should be audited according to the procedure prescribed for auditing bills for refunds of revenue.
- Grants of land, assignment of revenue and other concessions involving relinquishment of revenue
What This Means
When government servants earn fees for work done for private bodies, and those fees are deposited into the government treasury, the bills for the government servant's share of such fees should be audited using the same procedure as refunds of revenue. This ensures proper verification that the fee was actually collected and the servant's entitled share is correctly calculated.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Government servants may earn fees for work done for private bodies
- 2Such fees must first be deposited into the government treasury
- 3The servant's share is paid out via bills that follow refund-of-revenue audit procedures
- 4Audit must verify sufficient vouchers and authority for the payment
- 5The rules governing this are made by the respective Government
Practical Example
A senior government engineer provides consultancy services to a private construction company as permitted under service rules. The company pays Rs 50,000 to the government treasury. The engineer's entitled share of Rs 30,000 is then claimed via a bill. The auditor checks this bill as if it were a revenue refund — verifying that the original deposit is recorded, the fee-sharing rules are followed, and proper sanctions exist.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are these fee payments treated like revenue refunds?▼
Can a government servant keep the full fee?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.