Para 7.1.18 — MSO (Audit)
Original Rule Text
7.1.18 The provisions contained in sub-paragraphs 7.1.16 and 7.1.17 supra apply mutatis mutandis to overpayments discovered during local audit and to non-recovery of government dues the recovery of which is to be watched by Audit.
Note: Exercise of the powers mentioned in paragraphs 7.1.16 to 7.1.18 is subject to the restriction mentioned in the
Note below paragraph 7.1.5 supra.
- Settlement of objections not be finalized by Audit Committees
What This Means
The rules for handling overpayments and recoveries (from Paras 7.1.16 and 7.1.17) also apply to overpayments found during local audit inspections and to government dues whose recovery Audit is responsible for tracking. The same delegation of waiver powers and procedures apply in these situations too.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Overpayment rules apply equally to central audit and local audit discoveries
- 2Non-recovery of government dues watched by Audit follows the same procedure
- 3The principle of 'mutatis mutandis' means appropriate adaptations are made for different audit contexts
- 4Exercise of waiver powers is subject to the restriction in the Note below Para 7.1.5 regarding departmentalised accounts
Practical Example
During a local audit inspection of a district treasury, the audit party discovers that a clerk was overpaid Rs 400 in overtime allowance two years ago. The Audit Officer applies the same recovery and waiver procedures as would apply in central audit, and since the amount is within limits and the clerk acted in good faith, the officer exercises waiver powers.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What does 'mutatis mutandis' mean in this context?▼
Are there any restrictions on exercising waiver powers mentioned here?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.