AUDIT OF SANCTIONS

 Audit of sanctions -

•  The auditor has to ensure that each item of expenditure is covered by a sanction, either general or special, of the competent authority.
•  The audit of sanctions is directed both in respect of ensuring that the expenditure is properly covered by a sanction, and also to satisfy that the authority sanctioning it is competent for the purpose by virtue of the powers vested in it by the provisions of the Constitution and of the law, rules or orders made thereunder, or by the rules of delegation of financial powers made by an authority competent to do so.