The Uttarakhand Act provides that ‘sanctions under Sections 19(1) and 19(2) of the Prevention of Corruption Act, 1988 and under Section 197 of Code of Criminal Procedure (Cr PC) shall be deemed to have been granted once these have been granted by the Lokayukta.
In contrast, the proviso to Section 17 of the Goa Lokayukta Act 2011 mandates that ‘if prior sanction of any authority is required under any law for the time being in force for prosecution against public functionary, then such prior sanction shall be obtained from such authority before initiation of such prosecution.’
The Uttarakhand Lokayukta is empowered to prepare its budget and send the same to the government, and after government sanctions it to incur its expenditure as per financial rules of the government (or rules framed by Lokayukta) without any further administrative or financial approval from any government agency to incur expenditure.
The Goa Lokayukta does not have such financial autonomy.
Uttarakhand Lokayukta is empowered to select and appoint a Secretary to the Lokayukta who shall enjoy the status and rank of Principal Secretary in the Government.
On the other hand Goa Lokayukta Act provides that if appointment of Secretary is made by Lokayukta by direct recruitment, the Goa Public Service Commission shall be consulted.

