Para 4.1.15 — MSO (Audit)
Original Rule Text
4.1.15 In the case of civil works of State Governments, unless the Government concerned has laid down certain special instructions in this behalf with the concurrence of the Comptroller and Auditor General, the Audit Office is not required to see that a work has received the necessary administrative approval as well or that the amount of the technical sanction does not exceed, without proper authority, the amount of the administrative approval.
What This Means
For civil works undertaken by State Governments, the Audit Office is generally not required to check whether a work has received administrative approval or whether the technical sanction exceeds the administrative approval. This responsibility applies only if the State Government has laid down special instructions for this purpose with the concurrence of the Comptroller and Auditor General. This is a key distinction from Union Government works, where such checks are mandatory.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit Office is not required to verify administrative approval for state civil works by default
- 2No mandatory check that technical sanction stays within administrative approval for state works
- 3Exception: if the state government has issued special instructions with CAG's concurrence
- 4This differs from Union Government works where both checks are mandatory
Practical Example
A State PWD division constructs a new district court complex. The state AG (Audit) receives the technical sanction but does not separately verify whether the state government gave administrative approval for the project, since the state has not issued special instructions requiring this check. However, if the state had earlier agreed (with CAG concurrence) that such checks are needed, the auditor would have to verify both the administrative approval and that the technical sanction does not exceed it.
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 audit not check administrative approval for state government works?▼
Can a state government choose to have this audit check applied?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.