Para 4.1.6 — MSO (Audit)

4.1.6 The Divisional Accountant should ensure the following:

(i) Every payment is so recorded and a receipt for it so obtained that a second claim against Government on the same account is impossible; if it represents a refund of a sum previously received by Government, the amount paid is correctly refundable to the payee.

(ii) Expenditure, which is within the competence of the Divisional Officer to sanction or regularize, is not incurred, as a matter of course, under the orders of subordinate disbursing officers without his knowledge; all such items of expenditure should at once be brought to the notice of the Divisional Officer and his orders obtained and placed on record.

(iii) Subordinate officers do not exceed the financial powers delegated to them either by the Divisional Officer or a higher authority.

(iv) Allotments made by the Divisional Officer for individual works out of the lump sum provision made available to him for a group of works are not exceeded and expenditure against such individual allotments is adequately monitored.

(v) In cases where two or more disbursing officers have to operate simultaneously against a single sanction, orders of the Divisional Officer are obtained placing specific restrictions on the extent to which each such officer could enter into monetary transactions. Similar orders of the Head

of the Circle or the appropriate higher authority should be obtained if the disbursing officers of two or more divisions are involved in operating against a single sanction. It may be advisable in such cases to provide for separate working estimates or other sanctions to cover the transactions of each officer and, for the purpose of bringing the expenditure to account, these should be treated as far as possible as independent transactions pertaining to the same group of works or the same project. If, however, this is not possible, special arrangements must be made for checking the total expenditure against the sanction.

(vi) Works expenditure is checked with reference to the estimates in order to ensure that the charges have been incurred only in pursuance of the objects intended in the estimates. In the case of works expenditure on which is recorded by sub-heads (e.g. expenditure on brick work), the Divisional Accountant is responsible for checking the expenditure on each sub-head with the estimated quantity or work to be done, the sanctioned rate and the total sanctioned cost so that he may bring to notice all deviations from the sanctioned estimate.

(vii) The authorized gross expenditure on a work is not exceeded without the orders of the competent authority and any surplus recoveries of expenditure are not utilized towards such additional expenditure; savings on account of abandonment of parts of a work, as evidenced by the quantities of the work executed or otherwise, are not utilized towards an unauthorized object.

What This Means

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

• 1Prevent duplicate payments by ensuring proper recording and receipts
• 2Bring all expenditure by subordinate officers to the Divisional Officer's notice
• 3Ensure subordinate officers do not exceed delegated financial powers
• 4Monitor expenditure against individual allotments for groups of works
• 5Check works expenditure sub-head-wise against sanctioned estimates
• 6Prevent unauthorized use of savings from abandoned work parts or surplus recoveries
• 7Maintain the Register of Divisional Accountant's Objections for AG review

Practical Example

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.