Rule 43 — RPR

43. Audit objections and recoveries.– (1) Every Government servant must attend promptly to all objections and orders communicated to him by the PAO, Internal Audit Officer and Assistant Audit Officer or Senior Audit Officer.

Explanation.–For the purposes of this rule,

(i) "Internal Audit Officer" means any officer subordinate to, or under superintendence of the Head of Accounting Organisation;

(ii) “Assistant Audit Officer or Senior Audit Officer” means any officer subordinate to, or under the superintendence of the Comptroller and Auditor-General.

(2) When a PAO disallows a payment as unauthorised, the disbursing officer is bound not only to recover the amount disallowed but to refuse to pay it in future till the PAO authorises the payment to be resumed.

Note: If a Government servant from whom a recovery is ordered is transferred to the jurisdiction of another disbursing officer, the orders of recovery shall be passed on to that disbursing officer without delay.

(3) Recoveries may not ordinarily be made at a rate exceeding one-third of pay unless the Government servant affected has, in receiving the excess, acted contrary to orders or without due justification or taken an advance for specific purpose and not utilised it for the purpose within the prescribed period and failed to refund the outstanding amount within the stipulated date.