Para 2.2.31 — MSO (Audit)
Original Rule Text
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.
What This Means
Sometimes a delegation order may technically be within rules, so no formal audit objection can be raised, but the AG may still feel it could seriously weaken financial control. For instance, if disbursing officers are given too much sanctioning power without oversight, it removes an important check. In such important cases, the AG should write to the Finance Ministry or Department, giving them an opportunity to review and reconsider the delegation order.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Some delegation orders may be technically valid but weaken financial control
- 2No formal audit objection possible, but AG can flag the concern
- 3AG should make a reference to the Finance Ministry/Department for review
- 4Excessive delegation to disbursing officers is a common concern
- 5This is a constructive advisory role of audit
Practical Example
A department delegates the power to sanction contingent expenditure up to Rs 5 lakh to every Drawing and Disbursing Officer (DDO). While technically within the department's authority, the AG observes that this effectively removes all supervisory checks on contingent spending since DDOs can now self-sanction any purchase up to Rs 5 lakh. The AG writes to the Finance Department suggesting that a countersignature requirement by the controlling officer be added for amounts above Rs 2 lakh.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can audit interfere with delegation decisions it considers unwise?▼
What kind of delegation is typically flagged?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.