Modification of guidelines regarding unauthorized absence (Dies-non) in respect of Senior Audit/Accounts Officers (Sr. AOs) and Senior Divisional Accounts Officers (Sr. DAOs): Comptroller & Auditor General of India Order dated 15.07.2026
Circular No. 37 /Staff (Disc-III) 29-2024
No. /04 /Staff (Disc-III)/29-2024
OFFICE OF THE COMPTROLLER &
AUDITOR GENERAL OF INDIA
10, BAHADUR SHAH ZAFAR MARG,
NEW DELHI – 110 124
DATE 15.07 2026
To
1. All the Heads of Department in the IA&AD
(As per mailing list)
2. Director (P)
Subject: Modification of guidelines regarding unauthorized absence (Dies-non) in respect of Senior Audit/Accounts Officers (Sr. AOs) and Senior Divisional Accounts Officers (Sr. DAQs).
Reference is invited to Headquarters Circular dated 31.07.2024, wherein it was instructed that all cases of unauthorized absence (Dies-non) concerning Senior Audit/Accounts Officers (Sr. AOs) and Senior Divisional Accounts Officers (Sr. DAOs) shall be dealt with exclusively by the Comptroller and Auditor General (C&AG) of India.
2. The matter has since been reconsidered in order to streamline administrative functioning. Accordingly, in partial modification of the instructions contained in the aforementioned Circular dated 31.07.2024, the C&AG of India has approved a bifurcated approach regarding the invocation of provisions under FR 17(1) and FR 17-A.
3. The revised delegation of powers and competent authorities for handling cases of unauthorized absence in respect of Sr. AOs and Sr. DAOs shall be as follows:
| Provision | Present Authority (As per Circular dated 31.07.2024) | Revised Authority |
| FR 17(1) (No Pay & Allowances) | C&AG of India | AG / PAG / PDA / DG (Field Office HoDs) |
| FR 17-A (Break in Service) | C&AG of India | India Retained by C&AG of India (HQ) |
4, Consequently, the financial consequence of “No Work, No Pay” under FR 17(1) shall henceforth be decided and executed by the respective Heads of Department (HoDs) in the field offices. Any proposal involving a formal break in service or serious disciplinary implications under FR 17-A must continue to be forwarded to the Staff wing (other than Commercial) for decision and consideration of the C&AG of India.
5. All field offices are requested to take note of these modified instructions for strict compliance.
Yours faithfully,
Sd/-
(Sumeet Kumar)
Asstt. Comptroller and Auditor General (N)
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