Para 2.2.45 — MSO (Audit)
Original Rule Text
2.2.45 There may be cases where financial rules or orders issued by a competent authority require that another ministry or department of Government shall consult the Finance Ministry or Department when or prior to issuing an order or sanction and the latter may desire that Audit should watch compliance with such a requirement. In such cases, the Accountant General shall merely report instances of breach of the rule to the Finance Ministry or Department and not raise any formal audit objection or enter into any correspondence with the sanctioning authority concerned.
# Audit against Propriety
What This Means
Sometimes financial rules require one Ministry to consult the Finance Ministry before issuing certain orders, and the Finance Ministry may want Audit to watch whether this consultation actually happens. In such cases, if Audit finds a breach where the consultation was skipped, it should only report the breach to the Finance Ministry. Audit should not raise a formal audit objection or correspond with the sanctioning Ministry directly about this issue.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Certain rules require Ministries to consult Finance before issuing sanctions
- 2Finance Ministry may ask Audit to watch compliance with this requirement
- 3Audit reports breaches only to the Finance Ministry
- 4No formal audit objection should be raised for such breaches
- 5Audit should not correspond with the sanctioning authority on these cases
Practical Example
The Finance Ministry has asked the AG to watch whether the Ministry of Agriculture consults Finance before creating new contract posts. During audit, the AG finds that Agriculture created 10 contract posts without consulting Finance. Instead of raising an objection with Agriculture, the AG sends a report to the Finance Ministry informing them of the non-compliance.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why doesn't Audit raise a formal objection in these cases?▼
Does this mean the expenditure goes unchecked?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.