Para 17.4 — MSO (A&E)
Original Rule Text
17.4 The work of reconciliation of Plan expenditure figures for a year should be taken up as soon as the Finance Accounts and Appropriation Accounts for the year are finalised. 17.5 Quarterly Progress Report (for the quarters ending March, June, September and December) in respect of reconciled statement of expenditure furnished by Accountant General (A&E) to Accountant General (Audit) should be sent to the Comptroller and Auditor General of India so as to reach him by the 10th of the month following the quarter to which the report relates.
The report should be prepared in the form given below:
_STATEMENT SHOWING THE PROGRESS MADE TOWARDS THE FORWARDING OF RECONCILED STATEMENTS_
OF EXPENDITURE IN RESPECT OF CENTRAL ASSISTANCE TO STATES FOR PLAN SCHEMES TO ACCOUNTANT GENERAL (AUDIT) FOR THE QUARTER ENDING………..
<table><tr><td>YEAR OPENING CLEARANCE CLOSING BALANCE BALANCE (No. of schemes (No. of schemes (No. of schemes for which reconciled for which reconciled for which reconciled statement of statement of statement of expenditure were expenditure were expenditure were to be sent) to be sent) to be sent)</td></tr></table>
What This Means
Reconciliation of plan expenditure figures should begin as soon as the Finance Accounts and Appropriation Accounts for the year are finalised. The AG (A&E) must send quarterly progress reports to the CAG (by the 10th of the month after each quarter) showing the status of reconciled statements sent to the AG (Audit). The report format tracks opening balance, clearances during the quarter, and closing balance of schemes still pending reconciled statements — across three parts: Central Plan Schemes, Centrally Sponsored Schemes, and State Plan Schemes.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Reconciliation begins after Finance Accounts and Appropriation Accounts are finalised
- 2Quarterly progress reports to CAG by the 10th of the month following each quarter
- 3Report tracks: opening balance, clearances, closing balance of pending reconciled statements
- 4Three parts: Central Plan, Centrally Sponsored, and State Plan Schemes
- 5Quarter-ends: March, June, September, December
Practical Example
At the start of the June quarter, the AG (A&E) has 60 schemes pending reconciled statements. During the quarter, 25 are cleared. The quarterly progress report sent to the CAG by July 10 shows: Opening Balance 60, Clearance 25, Closing Balance 35 — broken down across Central Plan, Centrally Sponsored, and State Plan categories.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why does the CAG need quarterly progress reports?▼
What happens if the closing balance remains high over multiple quarters?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.