Para 7.1.14 — MSO (Audit)
Original Rule Text
7.1.14 While it is the duty of Audit to call attention to any disbursement which it considers to be improper, it is the function of the executive authorities to order recovery of the amount, to confirm the disbursement or to waive the recovery of the sums improperly disbursed. If an executive authority desires, in any case, to waive recovery of an amount suggested by Audit, it may be required to furnish the necessary sanction. Such sanctions, on receipt, should be scrutinised by the Accountant General and, if he considers them to be open to criticism on grounds of propriety or for other reasons, he should raise the objections and pursue them.
- Adjustment of recovery against amount due to the Government Servant
What This Means
While audit has the duty to flag improper disbursements, the actual decision to recover the amount, confirm the payment, or waive the recovery lies with the executive authorities, not with audit. If the executive wants to waive recovery of an amount pointed out by audit, they must provide a formal sanction. The AG must scrutinise such waivers and, if they appear open to criticism on grounds of propriety, raise objections and pursue them.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit flags improper disbursements; the executive decides on recovery or waiver
- 2Recovery, confirmation, or waiver is an executive function, not audit's
- 3Waiver requires a formal sanction from the competent executive authority
- 4AG must scrutinise waiver sanctions for propriety
- 5Objectionable waivers must be pursued by the AG
Practical Example
Audit points out that Rs 3 lakh was overpaid to a contractor due to incorrect measurements. The department, after review, decides that recovery is impractical because the contractor's firm has closed down. The department issues a formal sanction waiving the recovery. The AG reviews this sanction and notes that no effort was made to recover through legal means despite the amount being significant. The AG raises an objection questioning the propriety of the waiver.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can audit force a department to recover money?▼
What does 'scrutinise for propriety' mean?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.