Para 2.2.33 — MSO (Audit)
Original Rule Text
2.2.33 Accountants General and Principal Directors of Audit may, on their own initiative, accept rules, orders, etc., that are to be scrutinised by them, object to them or request that they be amended. The Comptroller and Auditor General should, however, be consulted in all cases of doubt, difficulty and difference of opinion, unless they are trivial, and also on all points requiring his specific concurrence.
# Audit against Sanctions to Expenditure
What This Means
Accountants General and Principal Directors of Audit have the authority to independently accept, object to, or request amendments to the financial rules and orders they scrutinize. However, for all cases involving doubt, difficulty, disagreement with a department, or matters requiring the CAG's specific concurrence, they must consult the CAG -- unless the issue is trivial.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AGs and Principal Directors can independently accept or object to rules
- 2They can also request amendments to financial rules and orders
- 3CAG must be consulted on all doubtful, difficult, or disputed cases
- 4Trivial matters need not be referred to the CAG
- 5Matters requiring CAG's specific concurrence must always be referred
Practical Example
An AG receives a new delegation order from a state government. The order is straightforward and clearly within the government's authority, so the AG accepts it on his own. However, another order raises a novel issue about delegation of re-appropriation powers between Voted and Charged expenditure -- a matter with constitutional implications. The AG refers this to the CAG's headquarters for guidance before taking a position.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can the AG accept financial rules without checking with the CAG?▼
What is 'specific concurrence' of the CAG?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.