Para 2.2.5 — MSO

Responsibility for scrutiny of Rules and Orders 2.2.5 All general rules and orders of a financial character (including those relating to conditions of service) issued by the President are scrutinised by the Comptroller and Auditor General himself. Other rules and orders of a financial character issued by the President, which are not of a general nature but are applicable exclusively to specified departments, and all rules and orders of a financial character issued by the Accountant General concerned, but relating to more than one Accountant General, should be scrutinised by the following:

(i) The Principal Director of Audit, Economic and Service Ministries in respect of all rules and orders which affect him and one or more of the State Accountants General but not the Director General of Audit, Central Revenues.

(ii) The Director General of Audit, Central Revenues in the case of all other rules and orders.

The Director General of Audit, Central Revenues, and the Principal Director of Audit, Economic and Service Ministries, may consult other Accountants General concerned where necessary.

(i) No scrutiny by the Indian Audit and Accounts Department is necessary in the case of delegation of powers to the Comptroller and Auditor General as such delegations are made by the Union Government only after consultation with him.

(ii) Rules and orders issued by the Comptroller and Auditor General himself are not subject to the scrutiny of any officer subordinate to him. (iii)The Accountant General will act on the assumption that such rules and orders have been scrutinised by the Director General of Audit, Central Revenues/Principal Director of Audit, Economic and Service Ministries, and have been accepted in audit. However, the Accountants General may, if they so wish, bring to the latters’ notice any specific constitutional or legal infirmity in the rules and orders.