Para 4.1.17 — MSO (Audit)
Original Rule Text
4.1.17 If, under the provisions of any financial rule or order, a competent authority holds that the preparation of a revised or supplementary detailed estimate to cover an actual or probable excess over a sanctioned estimate is unnecessary, and it condones or permits the excess, as the case may be, the relevant order will take the place, for the purpose of paragraph 4.1.11(i), of the technical sanction to a detailed estimate in respect of the excess. However, such orders need be furnished to Central Audit only in respect of the larger works in respect of which the Accountant General (A&E) maintains Part-I of the Works Audit Register.
- D. Audit of Special Sanctions
What This Means
When a competent authority decides that preparing a revised or supplementary estimate to cover an excess over a sanctioned estimate is unnecessary and officially condones or permits the excess, that order serves the same purpose as a technical sanction for the excess amount. However, such orders only need to be sent to Central Audit for larger works that are tracked in Part I of the Works Audit Register maintained by the AG (A&E).
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1A competent authority can condone or permit excess over a sanctioned estimate without requiring a revised estimate
- 2The condonation order substitutes for technical sanction of the excess
- 3Such orders need only be furnished to Central Audit for large works tracked in Part I of the Works Register
- 4This is linked to the financial rules or orders governing estimate revision
Practical Example
A road widening project was sanctioned at Rs 1.5 crore but actual expenditure reaches Rs 1.65 crore due to unforeseen rock excavation. The Superintending Engineer, being the competent authority, finds that a revised estimate is unnecessary and formally condones the Rs 15 lakh excess. Since this is a large project tracked in the Works Register Part I, the condonation order is furnished to Central Audit, where it is treated as the technical sanction for the excess amount.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can any officer condone an excess over a sanctioned estimate?▼
Does the condonation order replace the need for a revised estimate entirely?▼
For which works must this condonation order be sent to Central Audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.