Para 17.3 — MSO (A&E)
Original Rule Text
17.3 It is the duty of the Accountant General (A&E) to furnish a statement of plan expenditure figures for each year duly reconciled with those of the State Government to Accountant General (Audit) for audit and certification. The statement of expenditure is to be furnished in the form given below:
![SectorNo. Name of sector Head of Development Code Name of Scheme Head of account Expenditure]()
What This Means
The AG (A&E) must provide a statement of plan expenditure figures for each year, reconciled with the State Government's own figures, to the AG (Audit) for audit and certification. This statement follows a prescribed format showing sector, scheme name, head of development, code, head of account, and actual expenditure. The reconciliation ensures both the AG's books and the State Government's records agree on how much was spent on each plan scheme.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AG (A&E) furnishes plan expenditure statement to AG (Audit)
- 2Figures must be reconciled with State Government figures before submission
- 3Statement format: sector, scheme name, development head, code, account head, expenditure
- 4AG (Audit) audits and certifies the reconciled figures
- 5This certified data is used for finalising Central assistance
Practical Example
The AG (A&E) of Madhya Pradesh prepares a plan expenditure statement for 2025-26 showing Rs. 150 crore spent across 45 schemes under 8 sectors. Before sending it to the AG (Audit), the AG (A&E) reconciles these figures with the State Finance Department's records, resolving discrepancies in three schemes where departmental reporting differed from the AG's books. The reconciled statement is then sent for audit certification.
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 figures be reconciled with the State Government?▼
What does the AG (Audit) do with the statement?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.