Para 2.2.5 — MSO (Audit)
Original Rule Text
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.
- Notes:
(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.
What This Means
Financial rules and orders issued by the President are scrutinized at different levels depending on their scope. General rules are examined by the CAG personally. Rules for specific departments are scrutinized by either the Principal Director of Audit (Economic and Service Ministries) or the Director General of Audit (Central Revenues), depending on who they affect. Rules issued by the CAG himself are not subject to subordinate scrutiny, and delegations made to the CAG need no scrutiny since they are done after consulting him.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1General financial rules issued by the President are scrutinized by the CAG personally
- 2Department-specific rules are scrutinized by PDA/DGACR depending on scope
- 3Rules affecting State AGs go to PDA (Economic and Service Ministries)
- 4All other rules go to DGA Central Revenues
- 5CAG's own rules and orders are not scrutinized by subordinates
- 6Delegations to CAG require no scrutiny as they are made after consulting CAG
Practical Example
The President issues a new financial order applicable only to the Ministry of Defence. Since this is department-specific and does not involve the DGA Central Revenues, it falls under the purview of the relevant specialized audit authority. Meanwhile, a general amendment to the Fundamental Rules affecting all government employees would be scrutinized by the CAG personally.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why does the CAG personally scrutinize general financial rules?▼
Can an Accountant General challenge a rule issued by the CAG?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.