Section 11(4) in Gujarat Government Rules of Business, 1990
(4)Except to the extent that power may have been delegated to the departments, under rules approved by the Finance Department, every order of an administrative department convening a sanction to be enforced in audit shall be communicated to the audit authorities by the administrative department with endorsement on the order that the order is issued with the concurrence of the Finance Department or Financial Adviser, as the case may be.
