Para 4.3.9 — MSO (Audit)
Original Rule Text
4.3.9 If, under the rules of Government, separate schedules of rents of buildings and lands are submitted by the Divisional Office, detailed procedure for their audit will be prescribed by the Accountant General (Audit) locally in consultation with the Government and incorporated in the local Manual. If it is noticed from the schedule that application of any rule, limiting the recovery of rent to a prescribed percentage of the emoluments of the occupant, has the effect of lowering the recoverable rent appreciably below the standard rent, the matter should be examined from the propriety angle, with reference to clauses IV
(a) and V of Rules 45A and 45B of the Fundamental Rules or the corresponding Service Rules of Government.
- Schedule of Refunds of Revenue
What This Means
If the Government requires separate schedules for building rents and land rents, the Accountant General (Audit) will prescribe the detailed audit procedure locally. If a rule capping rent recovery at a percentage of emoluments causes the actual rent to fall significantly below the standard rent, the auditor should examine the matter from a propriety standpoint, checking against the relevant Fundamental Rules (45A and 45B) or equivalent service rules.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Separate rent schedules for buildings and lands may be required by Government rules
- 2Detailed audit procedures are prescribed locally by the AG (Audit) in consultation with Government
- 3Rent capped by emoluments percentage must be checked for propriety if it falls well below standard rent
- 4Reference: Clauses IV(a) and V of Rules 45A and 45B of Fundamental Rules
Practical Example
A senior officer earning Rs 2 lakh per month occupies a large government bungalow with a standard rent of Rs 25,000. Due to the rule limiting rent recovery to 10% of emoluments, only Rs 20,000 is charged. The auditor examines whether this Rs 5,000 monthly shortfall raises propriety concerns and whether the rules are being applied correctly under the applicable Fundamental Rules.
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 standard rent and recoverable rent?▼
What is a propriety audit in this context?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.