SRINAGAR: The Comptroller and Auditor General (C and AG) of India has delegated powers to field office heads to decide cases involving “No Work, No Pay” for Senior Audit Officers (Sr. AOs) and Senior Divisional Accounts Officers (Sr. DAOs), while retaining authority over cases involving a formal break in service.
The revised guidelines, issued through Circular No. 37/Staff (Disc-III) 29-2024 dated July 15, 2026, partially modify the Headquarters’ circular of July 31, 2024, under which all cases of unauthorised absence relating to Sr. AOs and Sr. DAOs were to be dealt with exclusively by the C and AG.
According to the circular, the decision to invoke the provisions of Fundamental Rule (FR) 17(1), which provides for “No Work, No Pay”, will now rest with the respective Accountant General (AG), Principal Accountant General (PAG), Principal Director of Audit (PDA) and Director General heading field offices.
However, the authority to invoke FR 17-A, which deals with a formal break in service and carries more serious disciplinary implications, will continue to remain with the C and AG of India.
The circular said the change had been approved to streamline administrative functioning through a bifurcated approach to handling cases of unauthorised absence involving senior audit and accounts officers.
It further directed that all proposals involving a break in service under FR 17-A must continue to be referred to the Staff Wing (other than Commercial) for consideration and decision by the C and AG, while field offices have been instructed to implement the revised guidelines with immediate effect and ensure strict compliance.
