Para 3.5.7 — MSO (Audit)
Original Rule Text
3.5.7 The grants-in-aid vouchers are to be checked with reference to the Register of Grants-in-aid against the relevant sanctions recorded in the Register.
# Issues for audit scrutiny
What This Means
The actual payment vouchers for grants-in-aid must be verified against the Register of Grants-in-aid. Auditors cross-check each voucher with the relevant sanction recorded in the register to confirm that the payment was authorized and corresponds to a valid, recorded sanction.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Grants-in-aid payment vouchers must be checked against the Register of Grants-in-aid
- 2Each voucher is matched to its corresponding sanction in the register
- 3This ensures no unauthorized or unrecorded grant payments are made
- 4The cross-referencing provides a complete audit trail from sanction to payment
- 5This check forms the basis for further audit scrutiny of grant expenditure
Practical Example
The audit team was checking grants-in-aid vouchers for the Agriculture Department. They found a voucher for Rs 3 lakh paid to a farmers' cooperative but could not find a matching sanction entry in the Register of Grants-in-aid. On investigation, it turned out the sanction had been issued but never recorded in the register, revealing a gap in the AG (A&E) office's record-keeping.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What if a voucher does not have a matching sanction in the register?▼
What is the Register of Grants-in-aid?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.