Para 2.2.27 — MSO (Audit)
Original Rule Text
2.2.27 In scrutinising rules and orders it should be seen that:
(i) they are not inconsistent with any provisions of the Constitution or of any laws made thereunder;
(ii) they are consistent with the essential requirements of audit and accounts as determined by the Comptroller and Auditor General;
(iii) they do not conflict with the orders of , or rules made by, any higher authority; and
(iv) the authority issuing rules that have not been separately approved by the competent authority is vested with the necessary powers to frame them.
What This Means
When scrutinizing rules and orders, audit must verify four things: (1) they do not violate the Constitution or any law; (2) they are consistent with accounting and audit requirements determined by the CAG; (3) they do not conflict with orders or rules of any higher authority; and (4) the authority issuing the rules actually has the power to frame them. This is a checklist for validating any financial rule or order.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Rules must not be inconsistent with the Constitution or laws
- 2Rules must conform to audit and accounting requirements set by the CAG
- 3Rules must not conflict with orders of higher authorities
- 4The issuing authority must have the power to frame the rules
- 5All four checks must be satisfied before a rule is accepted in audit
Practical Example
A state department issues new rules allowing officers to approve advances for personal purposes. The AG's scrutiny reveals: the rules do not violate the Constitution (check 1 passed), they are compatible with CAG accounting requirements (check 2 passed), but they conflict with the Finance Department's existing general financial rules which prohibit personal advances (check 3 failed). The AG raises an objection and asks the department to withdraw or amend the order.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can a department issue financial rules that differ from the Finance Ministry's rules?▼
What happens if audit finds a rule is ultra vires?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.