Para 17.6 — MSO

Part A- Central Plan Schemes. Part B- Centrally Sponsored Schemes. Part C- State Plan Schemes.

17.6 In cases where the State Accountants General are able to relate the amounts held under objection for want of D.C. Bills or utilisation certificates to a particular scheme or category of schemes, these may be excluded from the figures of audited expenditure while furnishing the certificates. In cases where the Accountants General (A&E) are unable to identify the particulars of individual schemes or categories of schemes to which the objections relate, they should qualify the certificate to indicate that schemewise break-down of amounts held under objection was not available and was being obtained from the Departmental Officers.