Para 3.4.4 — MSO (Audit)
Original Rule Text
3.4.4 It is for the Government to prescribe what classes of expenditure will be brought under the contract system and to which departments the system will be extended. It is also the prerogative of Government to lay down any scale for regulation of contingent charges, to determine the authority competent to sanction special contingencies, and to
designate the controlling authority whose signature will be necessary in respect of Countersigned Contingencies.
- Source Documents
What This Means
It is the government's prerogative — not the auditor's — to decide how contingent expenditure is categorized. The government determines which expenses come under the contract system and which departments it applies to, what scales regulate specific charges, which authority can sanction special contingencies, and which controlling officer must countersign contingent bills.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Government decides which expenditure falls under the contract system
- 2Government prescribes scales for regulation of contingent charges
- 3Competent authority for sanctioning special contingencies is determined by government orders
- 4Countersigning authority is designated by government rules
- 5Audit enforces these government-prescribed rules but does not create them
Practical Example
The Central Government decides that all printing charges in a ministry will henceforth require countersignature of the Joint Secretary before payment. The Accountant General (Audit) must then ensure that all printing bills from that ministry carry the Joint Secretary's countersignature. Audit cannot waive or modify this requirement on its own.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can the Accountant General change the categorization of a contingent charge?▼
What if the government has not categorized a particular type of expense?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.