Para 3.7.27 — MSO (Audit)
Original Rule Text
3.7.27 In all other cases of purchases of stores from abroad not specifically mentioned in paragraphs 3.7.22 to 3.7.25 supra, payments are generally arranged through the respective Indian Missions abroad. The Audit Officer of the purchasing department in India is responsible for the audit of the contracts with reference to the related records as well of the debits in respect of payments even in cases where the payments are covered by other arrangements.
What This Means
For all overseas store purchases not covered by the specific provisions in Paras 3.7.22 to 3.7.25, payments are typically arranged through Indian Missions abroad. In such cases, the Audit Officer of the purchasing department in India bears full responsibility for auditing both the contracts (using related records) and the payment debits, regardless of the payment mechanism used.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Covers overseas purchases not specifically addressed in Paras 3.7.22 to 3.7.25
- 2Payments are generally arranged through Indian Missions abroad
- 3The Indian Audit Officer of the purchasing department has full audit responsibility
- 4Responsibility covers both contract audit and payment audit
- 5Applies even when payments are covered by other arrangements
Practical Example
A Central Government scientific agency purchases specialized sensors from a Japanese firm, with payment arranged through the Indian Embassy in Tokyo. Since this does not fall under the UK/US provisions of Paras 3.7.22-3.7.25, the Audit Officer assigned to the scientific agency in India is responsible for auditing both the contract terms and the payment debits appearing in the agency's accounts, even though the actual payment was made abroad.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Does this paragraph create a catch-all provision?▼
What if the payment was made through a non-standard arrangement?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.