Para 2.2.7 — MSO (Audit)
Original Rule Text
2.2.7 All rules and standing orders of a financial character issued by State Governments or by authorities subordinate to them should be scrutinised finally by the Accountant General of the State concerned.
# Responsibility for audit of Sanctions
What This Means
All financial rules and standing orders issued by State Governments or their subordinate authorities must be scrutinized by the Accountant General of the concerned State. This ensures that state-level financial regulations comply with constitutional provisions and established financial principles before they take effect.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1State Government financial rules are scrutinized by the State's Accountant General
- 2Covers rules from both the State Government and subordinate authorities
- 3Applies to all rules and standing orders of a financial character
- 4The AG has final scrutiny responsibility at the state level
Practical Example
The Government of Maharashtra issues a new standing order allowing district-level officers to sanction contingent expenditure up to Rs 5 lakh without prior approval from the Finance Department. The Accountant General of Maharashtra scrutinizes this order to verify it does not conflict with any Central rules and that the delegation of financial power is within permissible limits.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Does the State AG need to consult the CAG before finalizing scrutiny?▼
What happens if the AG finds a state financial rule to be irregular?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.