Para 16.12 — MSO (A&E)
Original Rule Text
16.12 Grants-in-aid vouchers should be posted in the Register of Grantin-aid against the relevant sanction as recorded in the register (Form 89). 16.13 If conditions are attached to a grant, a reference to any document furnishing information as to their fulfilment should be recorded in the appropriate column of the register and attested by the dated initials of the AAO/SO.
# REVIEW OF REGISTER OF GRANTS-IN-AID
What This Means
Grant-in-aid vouchers (payment documents) must be posted in the Grant-in-Aid Register (Form 89) against the relevant sanction entry. When conditions are attached to a grant, any document showing that those conditions have been fulfilled must be referenced in the appropriate column of the register and attested by the AAO/Section Officer with dated initials. This creates a clear audit trail linking each payment to its sanction and condition fulfilment.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Vouchers posted in Form 89 against the specific sanction they relate to
- 2Condition fulfilment documents referenced in the appropriate register column
- 3AAO/SO attests fulfilment references with dated initials
- 4Creates a complete audit trail from sanction to payment to condition fulfilment
Practical Example
A conditional grant of Rs. 5 lakh was sanctioned for constructing a school building. After the first instalment of Rs. 2 lakh is paid, the voucher is posted against that sanction in Form 89. Six months later, the sanctioning authority submits an inspection report confirming the foundation is complete. The reference to this inspection report is entered in the register's conditions column and attested by the Section Officer with dated initials.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What kind of documents evidence condition fulfilment?▼
Why must the AAO/SO attest with dated initials?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.