Para 2.2.30 — MSO (Audit)
Original Rule Text
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.
# Notes:
(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.
What This Means
All orders delegating financial authority must be carefully scrutinized by the Accountant General personally before they are accepted for audit purposes. This is critical because audit will rely on these delegation orders for an indefinite period when checking sanctions and expenditure. Once accepted, they become the benchmark against which all future transactions are audited. The AG may delegate this power to the Deputy AG, but difficult or special cases should still go to the AG.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Delegation of financial authority orders need AG's personal scrutiny
- 2Once accepted, these orders are used for audit indefinitely
- 3Must be formally accepted before being admitted in audit
- 4AG may delegate to Deputy AG for routine cases
- 5Doubtful or special cases should go to the AG
- 6Propriety Audit Section handles scrutiny in most cases
Practical Example
The state government issues new Delegation of Financial Powers Rules increasing the powers of District Collectors from Rs 25 lakh to Rs 1 crore for works expenditure. Before any expenditure sanctioned under these new powers is accepted in audit, the AG personally examines the delegation order to ensure it is constitutionally valid, consistent with higher authority orders, and auditable. Only after formal acceptance does the delegation become the benchmark for auditing District Collector sanctions.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is personal scrutiny by the AG required for delegation orders?▼
Can the Deputy AG accept delegation orders?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.