Para 3.5.18 — MSO (Audit)
Original Rule Text
3.5.18 Ministries and departments of the Central Government are not required to furnish utilization certificates.
What This Means
Central Government ministries and departments are exempted from the requirement of submitting utilization certificates for grants-in-aid. This is because their expenditure is directly subject to audit by the CAG and parliamentary scrutiny, making separate utilization certificates redundant.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Central Government ministries and departments do not need to furnish utilization certificates
- 2Their expenditure is already subject to CAG audit and parliamentary oversight
- 3This exemption does not apply to grants passed through to third parties
- 4The exemption is specific to direct expenditure by Central Government entities
Practical Example
The Ministry of Education receives a grant allocation and directly spends it on a central scheme. Since the ministry's accounts are audited by the CAG and reviewed by the Public Accounts Committee, no separate utilization certificate is needed. However, if the ministry passes the grant to an autonomous body, that body would need to submit utilization certificates.
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 Central Government ministries exempt from utilization certificates?▼
Does this exemption cover all government spending?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.