Para 2.2.34 — MSO

Audit against Sanctions to Expenditure 2.2.34 It follows from Article 77(3) of the Constitution and Section 46 of the Government of Union Territories Act, 1963, that the power to sanction expenditure from the Consolidated Funds and the Contingency Funds of India and of the Union Territories, including power to dispose of property and stores pertaining to the Union Government and Union Territory Governments is vested in the President and Administrator respectively, whose sanction, given directly or by persons to whom the necessary powers have been delegated, is necessary to all expenditure from those Funds. The power to sanction expenditure from the Consolidated Fund and the Contingency Fund of a State is likewise vested by Article 166(3) of the Constitution in the Governor of the State whose sanction, given by himself or by persons to whom the necessary powers have been delegated, is required for expenditure from the Consolidated fund or the Contingency Fund of the State.