Para 3.17.23 — MSO (Audit)
Original Rule Text
3.17.23 In civil offices the expenditure is met by drawing funds on AC bills. The admissible expenditure will be the expenditure supported by DC bills. The SOE, therefore, needs to be scrutinised with reference to the report of AC/DC bills received in Accounts and Entitlement office.
# Audit Certificate
What This Means
In civil offices, project expenditure is initially drawn through Abstract Contingent (AC) bills, which are provisional. The actual admissible expenditure is determined by the Detailed Contingent (DC) bills that follow. When certifying the SOE, auditors must cross-check it against the AC/DC bill reconciliation reports received from the Accounts and Entitlement office.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Civil office expenditure is initially drawn on AC (Abstract Contingent) bills
- 2Admissible expenditure is supported by DC (Detailed Contingent) bills
- 3SOE must be scrutinized against AC/DC bill reports
- 4Reconciliation data comes from the Accounts and Entitlement office
- 5Unreconciled AC bills indicate potentially unsupported expenditure
Practical Example
A civil department implementing a World Bank-funded IT modernization project draws Rs. 1 crore through AC bills during the year. When the SOE comes for audit certification, the auditor checks whether corresponding DC bills have been submitted. Finding that DC bills for only Rs. 75 lakh have been received, the auditor restricts the certified SOE amount to Rs. 75 lakh and raises an observation about the pending Rs. 25 lakh.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the difference between AC and DC bills?▼
Why is AC/DC reconciliation important for SOE certification?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.