Para 5.1.6 — MSO (Audit)
Original Rule Text
5.1.6 In scrutinising works and conservancy charges, it should be specially ensured that the total expenditure upto date is examined with reference to the sanction in cases where expenditure on a work is spread over two or more months. Care should be taken to group together works forming part of a single scheme, even though sanctioned piecemeal, in order to verify that the entire scheme has received the sanction of the competent authority and that the aggregate expenditure does not exceed the total sanctioned amount without proper authority.
What This Means
When works expenditure extends over multiple months, auditors must check the cumulative total expenditure against the sanctioned amount, not just each month's spending in isolation. They must also identify and group together works that are parts of a single scheme — even if sanctioned separately — to verify that the entire scheme has proper authorization and that total spending does not exceed the aggregate sanctioned amount.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Cumulative expenditure across all months must be checked against the sanction for multi-month works
- 2Works forming part of a single scheme must be grouped together even if sanctioned piecemeal
- 3The entire scheme must have sanction from the competent authority
- 4Aggregate expenditure must not exceed the total sanctioned amount without proper authority
- 5Prevents circumvention of sanction limits by splitting a large work into smaller parts
Practical Example
A Forest Division undertakes a watershed management project split into three phases — soil conservation (Rs 4 lakh), check dam construction (Rs 3 lakh), and afforestation (Rs 5 lakh) — each sanctioned separately by the DFO. The auditor groups these together, recognizing them as a single scheme totaling Rs 12 lakh, which exceeds the DFO's sanctioning power. She checks whether the competent higher authority sanctioned the overall scheme and flags the piecemeal sanctioning if no such approval exists.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is piecemeal sanctioning a concern?▼
How should auditors identify works that form part of a single scheme?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.