Para 3.23.24 — MSO (Audit)
Original Rule Text
3.23.24 In States which follow the irregular practice of withdrawing money from the bank or treasury by debit to a specific plan scheme and retaining it in Civil Deposits or Personal Ledger accounts or in the form of cheques or cash, the Accountant General (A&E) should see that the amount is kept under objection and that a note is also kept in a register in the Deposit Section also to watch the release of the deposits and their utilisation in the subsequent year. Department/Directorate-wise details of all such cases
should be sent to the Audit Office for examination of the transactions during local audit and linking them with the schemes in respect of that office. A general review of amounts intended for various Plan schemes retained instead in personal deposit accounts by debit to the Consolidated Fund could also be taken up so that irregularities in the utilisation of central assistance could be brought to the special notice of the ministry concerned for taking necessary action at the time of adjustment of the Central assistance.
What This Means
In states where money for plan schemes is withdrawn from the treasury and parked in Civil Deposits, Personal Ledger accounts, or held as cheques or cash, the AG (A&E) must keep such amounts under objection and maintain a register in the Deposit Section to track when the deposits are released and utilised. Department-wise details must be sent to the Audit Office for examination during local audit. A general review of such parked amounts should also be conducted to report irregularities to the Central ministry for action during assistance adjustment.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Amounts parked in deposits, personal ledger accounts, or as cash/cheques must be kept under objection
- 2A register must be maintained in the Deposit Section to track release and utilisation
- 3Department-wise details must be sent to the Audit Office for local audit examination
- 4A general review of all such parked amounts should be undertaken
- 5Irregularities must be reported to the concerned Central ministry for adjustment action
Practical Example
The AG (A&E) Tamil Nadu finds that three departments withdrew Rs 300 crore for plan schemes but deposited it in Personal Ledger accounts instead of spending it. The AG keeps these amounts under objection, records them in the Deposit Section register, and sends department-wise details to the AG (Audit). During local audit, auditors trace whether the deposits were eventually released and spent on the correct schemes in the following year.
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 a Civil Deposit?▼
Why must a register be maintained separately for these cases?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.