Para 2.2.8 — MSO (Audit)
Original Rule Text
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.
- Notes:
(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.
(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.
- Arrangements for Propriety and Efficiency Audit
What This Means
Auditing expenditure sanctions is a key area of audit work. Sanctions and orders from both Union and State Governments, as well as subordinate authorities, fall under audit scrutiny. However, if a sanction was already issued with the concurrence of the CAG, no further audit scrutiny is needed since the CAG has already examined it. If an AG has serious doubts about a CAG-concurred sanction, they may raise their concerns confidentially with the CAG.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit of sanctions is an important area of expenditure audit
- 2Covers Union, State, and subordinate authority sanctions
- 3Sanctions issued with CAG concurrence need no further audit scrutiny
- 4CAG's audit rulings are communicated to the concerned Accountant General
- 5An AG with doubts about a CAG-concurred sanction can raise concerns confidentially
Practical Example
A State Government asks the CAG to rule on whether a particular expenditure on contractual staff is permissible. The CAG concurs and communicates the ruling to the State AG. When the AG's audit team encounters claims under this sanction, they accept them without further scrutiny. However, if the AG later discovers new information suggesting the sanction may be problematic, the AG places the concerns before the CAG confidentially.
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 CAG-concurred sanctions exempt from further audit?▼
What does 'confidentially' mean in the context of raising doubts?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.