Para 3.5.6 — MSO (Audit)
Original Rule Text
3.5.6 All sanctions relating to the grants and the corresponding utilization certificates are to be checked with reference to the Register of Grants-in-aid and the Grants-in-aid Audit Register maintained in the office of the Accountant General (A&E) in respect of each department.
What This Means
All grant sanctions and their corresponding utilization certificates must be cross-checked against two key registers maintained by the Accountant General (Accounts & Entitlement): the Register of Grants-in-aid and the Grants-in-aid Audit Register. These registers are maintained department-wise and serve as the master record for tracking grant disbursements and their utilization.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Grant sanctions must be checked against the Register of Grants-in-aid
- 2Utilization certificates must be verified against the same registers
- 3The Grants-in-aid Audit Register is maintained by the AG (A&E) office
- 4Registers are maintained department-wise for each granting department
- 5These registers provide the primary audit trail for grants
Practical Example
During central audit of the Education Department's grants, the auditor opened the department's Grants-in-aid Register and found that a grant of Rs 8 lakh was sanctioned to a college in March. However, the corresponding utilization certificate was still missing even after 18 months. The auditor flagged this as a pending utilization certificate requiring follow-up by the department.
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 utilization certificate?▼
Who maintains these registers?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.