Para 2.2.6 — MSO (Audit)
Original Rule Text
2.2.6 All rules and regulations of a financial character issued by the President or any subordinate authorities which are applicable to the Defence Services and Railways should be scrutinised finally by the Director General of Audit, Defence Services, and the Principal Director of Railway Audit, respectively. These officers will be at liberty in the normal course to refer points of special difficulty to the Comptroller and Auditor General.
What This Means
Financial rules and regulations issued by the President or subordinate authorities that apply to the Defence Services are scrutinized by the Director General of Audit, Defence Services. Those applicable to Railways are scrutinized by the Principal Director of Railway Audit. Both officers can refer especially difficult issues to the CAG for guidance.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Defence-related financial rules are scrutinized by DGA Defence Services
- 2Railway-related financial rules are scrutinized by PD Railway Audit
- 3Both officers can refer difficult points to the CAG
- 4This applies to rules from the President and subordinate authorities alike
- 5Specialized scrutiny ensures domain-specific expertise is applied
Practical Example
The Ministry of Railways issues a new set of financial rules governing procurement of rolling stock. The Principal Director of Railway Audit examines these rules to ensure they comply with constitutional provisions and established financial principles. Finding an ambiguity in the rules regarding advance payments to foreign suppliers, the PD refers the specific issue to the CAG for a definitive ruling.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are Defence and Railways handled separately from other departments?▼
What kind of issues warrant referral to the CAG?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.