Para 2.2.32 — MSO

2.2.32 The authorities of the Indian Audit and Accounts Department are not required, under paragraph 2.2.26, to undertake the formal scrutiny of the provisions relating to financial, accounting and auditing matters contained in the departmental manuals and thereby make themselves responsible for their accuracy when these merely reproduce extracts from the substantive codes, regulations, rules etc. However, when any new financial, accounting or audit procedures are sought to be introduced in the manuals, the Accountant General concerned may advise whether these are intra vires and are in accordance with correct principles; such advice should be confined only to specific individual rules and not extend to the manual in its entirety. In cases involving forms of accounts, any new accounting procedures or amendments thereto, it may be suggested to the departmental authorities that they refer the proposal to the Controller General of Accounts for necessary action in terms of Article 150 of the Constitution.

Note: From a practical point of view, it would be desirable for government departments engaged in the revision of codes or rules to acquaint Audit through the Finance Ministry or Department of the rationale for the revisions and to refer, at the same time, drafts of all amendments to rules and regulations having financial implications for scrutiny before issue. This scrutiny will essentially be based only on a test check and it is not intended, under any circumstances, that this should hold up the publication of the regulations. Audit should not also be too meticulous in its examination because the Finance Ministry or Department and other ministries and departments of Government also have their own responsibilities in this behalf.