Para 3.23.26 — MSO (Audit)
Original Rule Text
3.23.26 A quarterly progress report indicating the number of schemes for which certificates are to be issued and the progress made in the certification of accounts from time to time should be forwarded by the Accountant General (Audit) to the Office of the Comptroller and Auditor General by the first week of the month following the quarter to which the report relates. The information should be furnished year-wise and separately for each category of Plan schemes. The report for the quarter ending March should be accompanied by a list of schemes for which the audit certificate could not be issued.
# Miscellaneous
What This Means
The AG (Audit) must send a quarterly progress report to the CAG's office showing how many plan scheme certifications are pending and what progress has been made. This report must be sent by the first week of the month after each quarter ends, with information presented year-wise and by scheme category. The March quarter report must additionally include a list of schemes for which the audit certificate could not be issued.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Quarterly progress reports on certification must be sent to the CAG's office
- 2Reports are due by the first week of the month following each quarter
- 3Information must be furnished year-wise and scheme-category-wise
- 4The March quarter report must list schemes where certificates remain unissued
- 5This monitoring ensures timely completion of the certification process
Practical Example
By the first week of October, the AG (Audit) Bihar sends a report to the CAG showing that of 80 Central Plan schemes requiring certification for the previous year, 55 have been certified, 15 are in progress, and 10 are held up due to missing information from state departments. The report also notes that 5 Centrally Sponsored schemes from the year before last still await 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 does the March quarter report require a list of unissued certificates?▼
What happens if the AG (Audit) consistently fails to issue certificates on time?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.