Regulation 167 — Audit Regulations 2020
Original Rule Text
167. Exercise of authority of Accountant General (Audit) or Accountant General (Accounts and Entitlement) by other officers Any authority exercised by the Accountant General (Audit) or Accountant General (Accounts and Entitlement) under these Regulations shall be exercisable by any of his superior officers or any other officer so authorised by the Comptroller and Auditor General.
What This Means
Any authority exercised by the Accountant General (Audit) or the Accountant General (Accounts and Entitlement) under these regulations can also be exercised by their superior officers (such as the Principal AG or the CAG) or by any other officer specifically authorized by the CAG. This ensures that the regulatory framework is not disrupted when the AG is unavailable or when the CAG chooses to delegate authority to other officers.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AG (Audit) and AG (A&E) powers can be exercised by their superior officers
- 2The CAG can authorize any other officer to exercise these powers
- 3This ensures continuity of operations when the AG is unavailable
- 4Superior officers include Principal AGs, Additional AGs, and the CAG
- 5Specific authorization from the CAG is required for other officers
Practical Example
The AG (Audit) Jharkhand is on extended medical leave when a major irregularity is detected in a state scheme requiring immediate issuance of a Special Management Letter under Regulation 142. The Principal AG Jharkhand, as the AG's superior officer, exercises this authority and issues the Special Management Letter to the Chief Secretary. Alternatively, the CAG could authorize the Senior Deputy AG to exercise this specific power during the AG's absence.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Does a superior officer need specific authorization to exercise these powers?▼
Can the CAG directly exercise powers assigned to the AG under these regulations?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.