Para 2.2.31 — MSO

2.2.31 Though no audit objection can be taken in certain cases to the terms of an order of delegation or other financial rule, the Accountant General may nevertheless be of the view that the order could seriously impair the efficacy of financial control. For instance, the principle of authorising disbursing officers themselves to sanction special charges may be carried too far or extended to cases in which some sort of control by a higher authority appears advisable. If such cases are important, the Accountant General should make a suitable reference to the Finance Ministry or Department so as to provide an opportunity to the latter to review the relevant orders.