Para 3.5.9 — MSO

3.5.9 Audit has to verify that each item of expenditure is covered by the sanction of the authority competent to sanction it. For this purpose, Audit has not only to see that the expenditure is covered by a sanction, either general or special, but also satisfy itself (1) that the authority sanctioning it is competent to do so by virtue of the powers vested in it by the provisions of the Constitution and of the laws, rules or orders made thereunder or by the rules of delegation of financial authority framed by the competent authority; and (2) that the sanction is definite and thus needs no reference either to the sanctioning authority itself or to any higher authority. Audit has also to see that the expenditure conforms to the provisions of the sanctions.