Para 16.10 — MSO

16.10 In respect of grants given by Central Government to State Governments, the following procedure is to be followed in regard to submission of utilisation certificates:-

(a) Utilisation certificates need not be furnished by the Ministries/Departments of the Central Government.

(b) Where the expenditure out of the Central grants is incurred by the State Government direct, utilisation certificates will not be required to be furnished by them.

(c) Where such expenditure is incurred by the State Government through local bodies or private institutions, utilisation certificates should be furnished by the State Governments concerned.

utilised by the grantee. In the case of conditional grants a formal utilisation certificate about the proper utilisation of the grant from the administrative, technical and financial point of view should be furnished to the Accountant General (A&E) by the sanctioning authority.