Para 3.23.19 — MSO (Audit)
Original Rule Text
3.23.19 The Accountant General (Audit) shall prepare, in consultation with the Accountant General (A&E), an action plan for segregating the actual expenditure under the Central Plan, Centrally Sponsored and State Plan schemes financed out of central assistance and arrange their audit immediately on closure of the accounts of the year. In order to facilitate the preparation of the action plan, the following information should be called for from the State Governments:
(i) Number of schemes and their details.
(ii) Details of the Heads of Account, including sub-heads and detailed heads, under which expenditure on each individual scheme is booked.
(iii) Sanctions of the Union and State Governments pertaining to each scheme.
(iv) Particulars of all implementing agencies executing the schemes throughout the State.
(v) Budget provisions and details of systems in force for control over expenditure.
What This Means
The AG (Audit) must prepare an action plan, in consultation with the AG (A&E), for segregating actual expenditure under Central Plan, Centrally Sponsored, and State Plan schemes that are financed from central assistance. Audit must begin immediately after accounts closure. To prepare this action plan, five types of information must be collected from state governments: scheme details, accounting heads, sanctions, implementing agencies, and budget provisions.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1An action plan must be prepared jointly by AG (Audit) and AG (A&E)
- 2The plan covers segregation of expenditure under different scheme categories
- 3Audit must begin immediately upon closure of annual accounts
- 4Five categories of information must be obtained from state governments
- 5Information includes scheme details, accounting heads, sanctions, implementing agencies, and budget controls
Practical Example
Before the close of the financial year, the AG (Audit) Gujarat writes to the state Finance Department requesting details of all 120 plan schemes — their heads of account, implementing agencies (from district collectors to autonomous bodies), and budget provisions. This information is compiled into an action plan so that as soon as the March accounts close, audit teams can immediately begin segregating expenditure by scheme type for certification.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must audit begin immediately after accounts closure?▼
Why is segregation by scheme type necessary?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.