Para 3.23.21 — MSO (Audit)
Original Rule Text
3.23.21 While certifying the expenditure, objections of a routine nature such as nonavailability of some vouchers, absence of budget allotment, non-availability of sanction, etc, which would not affect the Central assistance may be ignored. It should, however, be borne in mind that:
(i) the amounts drawn in abstract bills for which detailed bills have not been submitted should be excluded;
(ii) any item of expenditure found to be clearly ineligible for Central assistance with reference to the terms or the instructions of the Government of India governing such assistance should not be included and if the amount involved cannot be precisely determined, the certificate should be qualified accordingly;
(iii) any point of doubt in regard to eligibility for Central assistance should be got clarified from the administrative ministry concerned; and
(iv) the certificate should be qualified that it has been issued without prejudice to the right of the Comptroller and Auditor General to include in the Audit Report any comments arising out of the audit in regard to utilisation of Central assistance by State Governments.
What This Means
When certifying expenditure for Central assistance, routine objections like missing vouchers or absent budget allotments that do not affect the Central assistance amount may be overlooked. However, amounts drawn on abstract bills without subsequent detailed bills must be excluded, expenditure clearly ineligible for Central assistance must not be included, doubtful eligibility must be clarified with the administrative ministry, and the certificate must reserve the CAG's right to comment in the Audit Report.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Routine objections that do not affect Central assistance may be ignored during certification
- 2Abstract bill amounts without detailed bills must be excluded from certified figures
- 3Clearly ineligible expenditure must not be included; if the amount is uncertain, the certificate is qualified
- 4Doubtful eligibility must be clarified with the concerned administrative ministry
- 5Certificate must preserve CAG's right to include audit comments in the Audit Report
Practical Example
While certifying expenditure for a Centrally Sponsored health scheme, the auditor finds Rs 2 lakh missing vouchers (routine — ignored for certification) and Rs 50 lakh spent on construction of a building that the scheme guidelines do not authorise (clearly ineligible — excluded). Another Rs 10 lakh spent on training appears ambiguous, so the auditor seeks clarification from the Health Ministry before including it.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are some objections ignored during certification?▼
What does 'qualifying the certificate' mean?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.