Para 4.1.18 — MSO (Audit)
Original Rule Text
4.1.18 Ordinarily, all cash, stock, and other charges incurred on a work which are covered by necessary allotment are admitted in Audit against the total amount of the technical sanction, if they are supported by proper vouchers where necessary, further detailed examination being left to the Divisional Accountant and the Inspecting Officer. If, however, Divisional Officers are required in any case, under the provisions of the financial rules and orders of Government, to obtain the special sanction of a higher authority in respect of any items of expenditure that are to be debited against the sanctioned cost of the work, such special sanction where necessary must be communicated to the Accountant General (Audit) for audit purposes. Special sanctions accorded by the Divisional Officer himself, in the exercise of his own powers, are communicated to the Audit Office only in respect of technical sanctions to estimates and sanctions to write-off stores or losses of public money because the check of expenditure against other special sanctions accorded by him is conducted, in his own office, by the Divisional Accountant.
# Inspections and Local Audit
What This Means
Generally, all expenditure (cash, stock, and other charges) on a work that is covered by an allotment is accepted in audit against the total technical sanction amount, as long as proper vouchers support it. Detailed examination is left to the Divisional Accountant and the Inspecting Officer. However, if financial rules require a Divisional Officer to obtain special sanction from a higher authority for certain expenditure items, that special sanction must be communicated to the AG (Audit). Special sanctions given by the Divisional Officer himself are communicated only for technical sanctions to estimates and write-off of stores or losses.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Cash, stock, and other charges covered by allotment are admitted against total technical sanction
- 2Proper vouchers are required for admission in audit
- 3Detailed examination is delegated to the Divisional Accountant and Inspecting Officer
- 4Special sanctions from higher authority must be communicated to AG (Audit)
- 5Divisional Officer's own special sanctions are communicated only for estimate sanctions and write-offs
Practical Example
A PWD division spends Rs 80 lakh on a building project with a total technical sanction of Rs 1 crore. Most expenditure items (labour, materials, equipment hire) are admitted in audit against the sanction with supporting vouchers. However, the division needs to purchase imported steel fittings worth Rs 5 lakh, which requires special sanction from the Chief Engineer under financial rules. This special sanction must be sent to the AG (Audit). The Divisional Officer's own sanction for a Rs 50,000 store write-off is also communicated to audit.
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 role of the Divisional Accountant in checking works expenditure?▼
When must a special sanction be communicated to the AG (Audit)?▼
Why are Divisional Officer's own special sanctions only partially communicated?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.