Para 2.2.30 — MSO

2.2.30 All orders of delegation of financial authority should be scrutinised carefully because audit of sanctions as well as of expenditure or other transactions may be conducted against these orders for an indefinite length of time once these have been accepted. They should therefore receive the Accountant General’s personal attention and should be formally accepted by him before they are admitted in audit.

(i) The Accountant General may, however, delegate the powers under this paragraph to the Deputy Accountant General provided that all orders of delegation are scrutinised in the Propriety Audit Section. The Deputy Accountant General should obtain the orders of the Accountant General in cases presenting special features. In cases where some power has been delegated to a head of department or a subordinate authority with reference to some broad policy, such as the Delegation of Financial Power Rules, 1978, and if there is no doubt or ambiguity or objectionable features in the delegation order, the Audit Section concerned need not refer the case to the Propriety Audit Section for further scrutiny but can accept the order with the approval of the Deputy Accountant General/Accountant General. Doubtful and difficult cases which involve more than one Audit Section should, however, be referred to the Propriety Audit Section for further scrutiny.

(ii) Once an order of delegation of financial powers has been accepted at the level of the Deputy Accountant General/Accountant General, the orders extending the period of validity of such powers may be accepted at the Branch Officer's level. However, cases presenting any special features or cases where the Branch Officer feels any doubt may continue to be submitted to the Deputy Accountant General/Accountant General for orders.