Para 16.11 — MSO (A&E)
Original Rule Text
16.11 A register of Grants-in-aid in Form 89 should be maintained in respect of each department by the Accountant General. Maintaining the grant-in-aid audit register and watching the receipt of the Utilisation Certificates are functions of the Accountant General (A&E). immediately on receipt of a sanction to a grant, it should be entered in the relevant portion of the Register and the entry attested by a member of the Superintending staff. An order of payment, if necessary, should then be issued in Form 90 and its number and date noted in the appropriate column of the register.
Note 1: A new Register should ordinarily be opened every year, into which should be brought forward all entries in the old Register relating to recurring grant which are still in force. These entries should be attested in the new Register by a member of the Superintending staff.
Note 2: For any department in which the number of grants-in-aid is small, the same Register may continue in use for a number of years, separate sets of pages being allotted for the transactions of each year. In this case also, entries relating to recurring grants should be brought forward at the beginning of each year to the new set of pages and attested as provided in
Note 1.
Note 3: In cases where it is found difficult to summarise the conditions and limitations within the limits of column 10 of the form of the Register of Grantsin-aid as a matter of detailed procedure, the conditions and limitations may be noted separately and reference made in
column 10 of the form to such separate records.
What This Means
The AG must maintain a Grant-in-Aid Register (Form 89) for each department. Every grant sanction must be entered immediately upon receipt and attested by superintending staff. If needed, a payment order is issued in Form 90. The register is renewed annually, with recurring grants brought forward from the old register and re-attested. For departments with few grants, the same register may continue for multiple years with separate yearly page sets. Complex conditions that do not fit in the register columns can be noted separately with a cross-reference.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Department-wise Grant-in-Aid Register maintained in Form 89
- 2Every sanction entered immediately and attested by superintending staff
- 3Payment orders issued in Form 90 where needed
- 4New register opened annually; recurring grants brought forward and re-attested
- 5Same register can span multiple years for departments with few grants
- 6Complex conditions can be noted separately with reference in column 10
Practical Example
The AG's office receives a sanction for a Rs. 10 lakh recurring grant to a voluntary health organisation under the Health Department. The accountant immediately enters it in the Health Department's Form 89 register, noting the sanction number, amount, and conditions. A superintending staff member attests the entry. A payment order (Form 90) is issued. In April next year, this entry is brought forward to the new year's register pages and re-attested.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must entries be attested by superintending staff?▼
What happens if the conditions are too detailed for the register?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.