Para 4.1.14 — MSO (Audit)
Original Rule Text
4.1.14 In respect of civil works of the Union Government for which the administrative approval of the Union Government or of officers of the Departments of the Union is necessary, the Central Audit Party is required to see that
(i) such approval has been communicated to audit; and
(ii) if the amount of the technical sanction exceeds the amount of the administrative approval, the excess has been approved by the competent authority. Similarly, in respect of both civil and irrigation works, where Public Works Officers are authorized to accord technical sanction to various component parts of a project after it has been administratively approved, the Central Audit Party is to see, in addition to the above mentioned points, that if the amount of technical sanction on any component part exceeds the provision for it in the project estimate which has received administrative approval, the excess has been approved by the competent authority.
What This Means
For Union Government civil works, the Central Audit Party must verify two things: first, that administrative approval has been communicated to audit; and second, that if the technical sanction amount exceeds the administrative approval, the excess has been approved by the competent authority. The same checks apply to civil and irrigation works where PWD officers can sanction individual components of a project — audit must ensure no component exceeds its share of the administratively approved project estimate without proper authorization.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Administrative approval for Union Government civil works must be communicated to audit
- 2Any excess of technical sanction over administrative approval needs competent authority's approval
- 3For component-wise technical sanctions, each component must stay within its provision in the project estimate
- 4These checks apply to both civil and irrigation works of the Union Government
Practical Example
A Union Government building project receives administrative approval for Rs 2 crore. The Executive Engineer accords technical sanctions for individual components: foundation (Rs 50 lakh), superstructure (Rs 80 lakh), and electrical (Rs 40 lakh). During audit, the Central Audit Party notices the electrical component was originally estimated at Rs 30 lakh in the project estimate. The Rs 10 lakh excess must have separate approval from the competent authority, and the auditor raises an objection if this approval is not on record.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the difference between administrative approval and technical sanction?▼
What should the Central Audit Party do if the technical sanction exceeds administrative approval?▼
Does this rule apply to state government works?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.