Para 7.1.16 — MSO (Audit)
Original Rule Text
7.1.16 In order to avoid unnecessary expenditure of time and labour on cases that are simple and unimportant in character, the State and Union Territory Governments have agreed to the exercise, on their behalf, by Audit Officers of the following powers of waiver which may not be delegated to subordinate officers:
(i) Audit Officers of the status indicated below or equivalent may waive the recovery of irregular expenditure not exceeding the amount specified against each in any individual case:
<table><tr><td>Amount Rs Accountant General 500 Senior Deputy/Deputy Accountant General 200/150 Other Gazetted Officers (Sr. AO/AO/AAO) 50</td></tr></table>
Note: If the irregularity is such that it is likely to recur, the government servant responsible should be told that the expenditure was irregular even if no recovery is made.
(ii) Certain expenditure is placed under objection not because the whole or any portion thereof cannot be justified by itself but because it is not strictly covered by any rule, or the authority for incurring the expenditure insufficient, or full proof such as is afforded by sub-vouchers to establish that it has been incurred has not been produced. In such cases, the Accountant General or the officers subordinate to him may waive recoveries up to the limit indicated below if the following conditions are fulfilled:
Amount (Rs) Accountant General 1,000 Senior Deputy/Deputy Accountant General 400/200 Other Gazetted Officers 150 Section Officer 50
(a) The expenditure must not be recurring in nature.
(b) If the objection is based on insufficiency of the sanction, the Audit Officer should be satisfied that the authority empowered to sanction the expenditure would do so if requested.
(c) Where the objection relates to non-availability of sufficient proof of payment, the Audit Officer must be satisfied that it would be unnecessarily troublesome if submission of complete proof were to be insisted upon and must also see no reason to doubt that the charge has actually been paid.
(iii) Where expenditure under objection has become irrecoverable for any reason, an Audit Officer of the status indicated below or equivalent may write off an amount not exceeding the amount specified against each in any individual case:
<table><tr><td>Amount Rs Accountant General 1,000 Senior Deputy /Deputy Accountant General 400/300 Other Gazetted Officers (Sr. AO/AO/AAO) 100</td></tr></table>
What This Means
To avoid wasting time on minor cases, Audit Officers at various levels have been given powers to waive recovery of small amounts of irregular expenditure on behalf of the government. The AG can waive up to Rs 500, Deputy AG up to Rs 150-200, and other gazetted officers up to Rs 50 for straightforward irregular expenditure. For expenditure that is not inherently wrong but lacks proper sanction or vouchers, higher limits apply (AG up to Rs 1,000). For irrecoverable amounts, separate write-off powers exist. These powers cannot be used for debt/deposit head items but can be used for irrecoverable Provident Fund overpayments.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Waiver powers avoid wasting time on minor, simple cases
- 2AG can waive up to Rs 500 for irregular expenditure, Rs 1,000 for under-sanctioned expenditure
- 3Deputy AG: Rs 150-200 irregular, Rs 200-400 under-sanctioned
- 4Expenditure must not be recurring for higher waiver limits to apply
- 5Cannot be used for amounts under debt or deposit heads
- 6Can be used for irrecoverable PF overpayments
- 7Recurring irregularities must still be pointed out even if waived
Practical Example
During inspection, an AAO finds a Rs 45 irregular expenditure on office supplies where the clerk bought items without obtaining the required quotations. The AAO exercises waiver power (up to Rs 50 for gazetted officers) and settles the objection without pursuing recovery, noting in the file that the purchase was genuine but procedurally irregular. The clerk is informed that the expenditure was irregular to prevent recurrence.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can these powers be delegated to non-gazetted staff?▼
What is the difference between irregular expenditure waiver and irrecoverable write-off?▼
If expenditure is waived, does the officer get away with no consequences?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.