Para 2.2.44 — MSO (Audit)
Original Rule Text
2.2.44 In the case of Union Government all financial sanctions and orders issued by a ministry or department of that Government within its own financial powers and communicated to Audit should contain an indication that the concurrence of the Internal/Integrated Financial Adviser has been obtained. All other sanctions issued by the ministries and departments with the concurrence of the Ministry of Finance should be similarly communicated direct to Audit and should contain an indication that the concurrence of the Ministry of Finance has been obtained.
What This Means
For Union Government sanctions, every financial order communicated to Audit must indicate that proper financial concurrence was obtained. If a Ministry or Department issued the sanction within its own financial powers, it must show that the Internal or Integrated Financial Adviser concurred. If the sanction required Ministry of Finance approval, the communication must indicate that Finance Ministry concurrence was obtained. These sanctions should be sent directly to Audit.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Union Government sanctions must indicate concurrence of the Financial Adviser
- 2Sanctions within a Ministry's own financial powers need IFA concurrence
- 3Sanctions requiring MoF approval must show Finance Ministry concurrence
- 4All such sanctions must be communicated directly to Audit
- 5This ensures audit can verify the financial vetting process was followed
Practical Example
The Ministry of Health sanctions Rs 2 crore for purchasing medical equipment, which is within its delegated financial powers. The sanction order sent to the AG office includes the line 'Concurrence of the Integrated Financial Adviser vide Dy. No. 456 dated 15.03.2025 has been obtained.' Audit can now verify that proper financial vetting occurred.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is an Integrated Financial Adviser (IFA)?▼
What happens if a sanction is communicated without indicating financial concurrence?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.