Para 17.6 — MSO (A&E)
Original Rule Text
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.
[^Part A- Central Plan Schemes. Part B- Centrally Sponsored Schemes. Part C- State Plan Schemes.]
- GENERAL
What This Means
When furnishing audited plan expenditure certificates, the AG can exclude amounts held under objection (where DC bills or utilisation certificates are missing) if they can identify which specific scheme the objection relates to. If the AG cannot identify the specific schemes, the certificate must include a qualification stating that scheme-wise breakdown of objected amounts is not available and is being obtained from departmental officers. This ensures transparency about the reliability of the certified figures.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Amounts under objection (missing DC bills or UCs) can be excluded if scheme is identifiable
- 2If scheme cannot be identified, the certificate must be qualified
- 3Qualification notes that scheme-wise breakdown is being obtained from departmental officers
- 4Ensures transparency about limitations in certified expenditure figures
- 5General provision covering Central Plan, Centrally Sponsored, and State Plan schemes
Practical Example
The AG (A&E) is preparing the certified expenditure statement. Rs. 5 crore is held under objection — Rs. 3 crore can be traced to a specific rural housing scheme (excluded from that scheme's figure), but Rs. 2 crore cannot be linked to any particular scheme. The AG qualifies the certificate: 'Rs. 2 crore held under objection cannot be attributed to specific schemes; scheme-wise breakdown is being obtained from departmental officers.'
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What are DC bills?▼
Why is the qualification important?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.