Para 3.23.18 — MSO (Audit)
Original Rule Text
3.23.18 After the accounts of the year are closed, the Accountant General (A&E) will prepare Statements of Expenditure for the grants in question, indicating therein the items placed under objection by him, and furnish these to the Accountant General (Audit) for audit and certification. The Central Audit Support Section in the office of the Accountant General (Audit) should audit the statements received from the A&E office and forward certified copies of the statements to the Ministry of Finance, the administrative ministries concerned, and the State/Union Territory Government concerned, indicating therein the amounts placed under objection by both the A&E office and the Audit officer. The
State/Union Territory Government concerned will prefer its final claims based on these audited statements.
What This Means
After the financial year's accounts are closed, the AG (A&E) prepares Statements of Expenditure for Central grants, noting any items under objection. These statements are sent to the AG (Audit) for audit and certification. The certified copies are then forwarded to the Ministry of Finance, concerned administrative ministries, and the state/UT government. These certified statements form the basis for final claims by the state/UT government.
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) prepares Statements of Expenditure after accounts closure
- 2Items placed under objection by A&E office are indicated in the statements
- 3AG (Audit) through the Central Audit Support Section audits and certifies these
- 4Certified copies go to Finance Ministry, administrative ministries, and state/UT government
- 5Objections from both A&E and Audit offices are indicated
- 6States use these certified statements to prefer their final claims
Practical Example
The AG (A&E) Uttar Pradesh prepares expenditure statements for 50 Central schemes after March accounts closure. Three schemes have objections for missing vouchers totalling Rs 5 crore. The AG (Audit) certifies the statements, noting these objections, and sends copies to the Finance Ministry. UP then submits its final claim excluding the Rs 5 crore under objection until the vouchers are produced.
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 Central Audit Support Section?▼
Can objected amounts be included in the final claim?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.