Para 3.4.14 — MSO (Audit)
Original Rule Text
3.4.14 Except to the extent indicated above, objections may not be raised on items included in a countersigned bill which are within the powers of the countersigning officer. The attention of the countersigning officer should, however, be drawn to any expenditure which seems questionable or excessive in regard to rates, prices or quantum in relation to similar charges incurred elsewhere. If considered advisable, this should also be specifically reported to Government.
# B. Bills countersigned before payment
What This Means
Auditors should generally not raise objections on items within a countersigned bill that fall within the countersigning officer's financial powers. However, if any expenditure seems questionable or excessive compared to similar charges in other offices (in terms of rates, prices, or quantities), the auditor should bring it to the countersigning officer's attention. In serious cases, it may also be reported to the Government.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Countersigned items within the officer's powers should generally be accepted
- 2Audit should flag expenditure that appears questionable or excessive
- 3Comparison with similar charges in other offices is a key audit technique
- 4Excessive rates, prices, or quantum should be highlighted to the countersigning officer
- 5Serious concerns may warrant reporting directly to the Government
Practical Example
During audit, it is noticed that a district office spent Rs. 800 per ream on printing paper, while other similar offices in the region paid Rs. 350-400 per ream. Although the bill is properly countersigned and within the officer's powers, the auditor writes to the countersigning officer pointing out the significantly higher rate and asking for an explanation.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can audit overrule a countersigning officer's approval?▼
What is meant by 'quantum' in this context?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.