Para 3.4.9 — MSO (Audit)
Original Rule Text
3.4.9 Contingencies regulated by scale will include such charges as cost of liveries, rewards for destruction of wild animals, batta to witnesses and the like. The authority prescribing the scale will also lay down the conditions precedent for its applicability in each case, making it clear whether the special sanction of a superior authority is necessary, whether bills must be countersigned before or after payment, and what certificates should support the bills. According to the conditions laid down, charges regulated by scale may become Special, Contract, Countersigned or Fully Vouched contingencies. These should be audited under the rules applicable to the particular category within which they fall. In addition, the Accountant General (Audit) should satisfy himself that the charges incurred are in accordance with the scale governing them.
# Audit of Special Contingencies
What This Means
Scale Regulated Contingencies include expenses governed by prescribed rates or limits — such as uniform costs, rewards for killing dangerous animals, or witness allowances. The authority that sets the scale also defines the conditions: whether special sanction is needed, whether bills require countersignature before or after payment, and what certificates must accompany the bills. Depending on these conditions, scale-regulated charges may simultaneously be Special, Contract, Countersigned, or Fully Vouched contingencies, and audit applies the rules of the applicable sub-category plus verifying compliance with the scale.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Scale Regulated Contingencies are governed by rates or limits set by competent authority
- 2Examples include liveries, animal destruction rewards, and witness allowances
- 3The prescribing authority defines all conditions for applicability
- 4May simultaneously fall under another contingency category (Special, Contract, etc.)
- 5Audit applies both the category-specific checks AND verifies compliance with the scale
- 6Supporting certificates as prescribed by the scale authority must be present
Practical Example
The government prescribes that Class IV employees are entitled to two sets of uniforms per year at a maximum cost of Rs. 2,500 per set. An office draws Rs. 50,000 for uniforms for 10 employees. The auditor checks both that the rate per uniform does not exceed Rs. 2,500 (scale check) and that the bill is properly countersigned (if countersignature is required for such charges).
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 'regulated by scale' mean in practice?▼
Can the drawing officer exceed the prescribed scale?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.