Para 3.5.14 — MSO (Audit)
Original Rule Text
3.5.14 Unless the Government directs otherwise in any particular case, every order sanctioning a grant shall indicate whether it is recurring or non-recurring in nature and specify clearly the objects for which it is given and the conditions, if any, attached to the grant. In the case of non-recurring grants for specified objects, the order shall also specify the time limit within which the grant or each instalment of it is to be spent.
What This Means
Every grant sanction order must clearly state whether it is recurring or non-recurring, describe the purpose of the grant, and list any conditions attached. For non-recurring grants given for specific objects, the order must also specify the time limit within which the grant (or each instalment) must be spent. These requirements ensure clarity and accountability in the use of grant funds.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Sanction orders must specify recurring or non-recurring nature
- 2The purpose/object of the grant must be clearly stated
- 3Conditions attached to the grant must be spelled out
- 4Non-recurring grants must include a time limit for utilization
- 5Time limits apply to each instalment if the grant is released in parts
- 6Government may direct otherwise in specific cases
Practical Example
A ministry sanctions Rs. 5 lakh as a non-recurring grant to a research body for purchasing laboratory equipment. The sanction order states: 'Non-recurring grant for procurement of analytical instruments. To be utilized within six months of release. Utilization certificate to be submitted within three months of expenditure.' This meets all the requirements of the rule.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What happens if the time limit for spending a non-recurring grant expires?▼
Can a grant be used for a purpose different from what is stated in the sanction order?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.