Para 2.2.8 — MSO

Responsibility for audit of Sanctions 2.2.8 Audit of sanctions and orders of the Union and State Governments and those accorded by subordinate authorities of the Government is an important area of audit of expenditure. Sanctions and orders which have been issued with the concurrence of the Comptroller and Auditor General require no further audit scrutiny.

(i) Any audit ruling given by the Comptroller and Auditor General on any case referred to him by a Government, it will be communicated to the Accountant General concerned.

Arrangements for Propriety and Efficiency Audit

(ii) If the Accountant General/Principal Director has any serious doubts as to the correctness of any sanction or order which has been issued with the concurrence of the Comptroller and Auditor General, he may place his views confidentially before the Comptroller and Auditor General.