Para 2.2.29 — MSO (Audit)
Original Rule Text
2.2.29 In applying the third check dealt with in paragraph 2.2.27, the guiding principles enunciated later at Sl. Nos.
(i) to
(iii) of paragraph 2.2.37 should be observed. Further, if the Accountant General has reason to believe that undue advantage has been taken of the provisions of any orders under which the rule is issued, he may bring the case to the notice of the proper superior authority.
What This Means
When applying the third check from Para 2.2.27 (ensuring rules do not conflict with higher authority orders), the AG should follow the guiding principles from Para 2.2.37 on competency of sanctioning authorities. Additionally, if the AG believes that a department has taken undue advantage of the provisions of any order under which a rule is issued -- essentially exploiting a loophole or stretching the order beyond its intent -- the AG should report the case to the appropriate superior authority.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Apply guiding principles of Para 2.2.37 when checking for conflict with higher authority orders
- 2Report cases where undue advantage has been taken of any order's provisions
- 3The proper superior authority should be notified of exploitation of loopholes
Practical Example
A department issues an order granting itself the power to re-appropriate funds between revenue and capital heads, citing a general delegation order from the Finance Ministry. The AG believes this interpretation takes undue advantage of the delegation order, which was intended only for re-appropriation within the same section. The AG brings this to the Finance Ministry's attention for review.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What should the AG do if a department exploits a loophole in delegation orders?▼
What are the guiding principles in Para 2.2.37?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.