Para 2.2.35 — MSO (Audit)
Original Rule Text
2.2.35 The extent and conditions of delegation of financial powers to different authorities of the Union, the State and Union Territory Governments are prescribed in the financial rules of these Governments.
What This Means
The specific extent and conditions of financial powers delegated to different government authorities are set out in the financial rules of each respective government -- Union, State, or Union Territory. These delegation rules define who can sanction what amount and under what conditions, forming the framework that audit uses to check whether expenditure sanctions are authorized.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Financial power delegation details are in the financial rules of each government
- 2Covers Union, State, and Union Territory governments
- 3Rules specify extent (amounts) and conditions of delegation
- 4These rules are the framework for audit of expenditure sanctions
Practical Example
In the Government of India, the Delegation of Financial Powers Rules (DFPR), 1978 specify that a Head of Department can sanction non-recurring expenditure up to Rs 7.5 lakh, while a Secretary to the Government can go up to Rs 15 lakh. Beyond that, Finance Ministry approval is needed. The AG uses these DFPR provisions as the benchmark when auditing sanctions issued by different authorities.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Where can I find the financial delegation rules?▼
Do delegation rules vary across states?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.