"ANNEXURE A"

(See paragraph 209)

Grant-in-aid register

(i) Serial no.

(ii) Number and date of sanction of the grant.

(iii) Purpose of grant.

(iv) Conditions, if any, attached to the grant.

(v) Amount sanctioned.

(vi) Date of receipt of the bills from the grantee and its amount.

(vii) Whether conditions attached to the grant have been accepted by the grantee without reservation.

(viii) Due date of submission of statement vide paragraph 369-E of the Financial Handbook, Volume V, Part I.

(ix) Due date of submission of the utilisation certificate.

(x) Dated initials of the countersigning authority.

(xi) Date by which statements of accounts, etc., are actually received. (In case there has been delay in the receipt of these statements, the reasons therefor as well as efforts made by the sanctioning authority/countersigning authority to expedite submission of such statements may be clearly indicated).

(xii) Whether the conditions attaching to the grant are satisfied and, if not, what steps have been taken to get the grant refunded to Government vide paragraph 369-D ibid.

(xiii) Date of submission of utilisation certificate to the Audit. (In case there has been delay in submission of utilisation Certificate to Audit, the reasons therefor may be clearly indicated).

(xiv) Unspent balance, if any, (indicate whether the unspent balance has been surrendered by the grantee institution).

2. Columns (i) to (v) of the register should be filled in simultaneously with the issue of the order sanctioning each grant if the register is being maintained by the sanctioning authority. In those cases in which the register is to be maintained by the countersigning authority, these columns should be filled in by the countersigning authority on receipt of his copy of sanction from the sanctioning authority. The serial number should be recorded on the body of the sanction at the time the item is entered in the register, as under :

‘Noted at serial no........in the grant-in-aid register.’ Such a record will guard against the possibility of double payment. Columns (vi) and (vii) should be filled in as soon as the bills has been received from the grantee. The bill should then be submitted to the countersigning authority with the register, for countersigning the bill and for giving his dated initials in column (x) of the register. It should also be the duty of the countersigning authority to verify that the conditions, if any, attached to the grant have been duly accepted by the grantee without any reservation and that no other bill for the same purpose has already been countersigned before. Any bill received from a grantee should not be countersigned unless it has been noted in the grant-in-aid register against the relevant sanction. This would also facilitate watching of payments in instalments, if any, in the case of lump sum sanction.

Columns (viii) and (ix) should also be filled in at the time of countersigning the bills. Columns (xi), (xii) and (xiv) should be filled in as soon as the statement of accounts are received from the grantee. Column (xiii) should be filled in by the Administrative Department/Officer at the time of forwarding the utilization certificate to the Accountant General and in this connection the provisions of paragraph 369-H ibid should always be borne in mind.

NOTES—(i) The grant-in-aid register should be maintained by the sanctioning authority if the bill is to be countersigned by him. In case an authority other than the sanctioning authority is authorized to countersign the bill, the register should be maintained by the countersigning authority and not the sanctioning authority. The register should contain the essential columns mentioned above, which can be augmented suitably according to the needs of the individual departments.

(ii) The above procedure should also be followed mutatis mutandis in cases in which an officer, other than the Audit Officer or the Treasury Officer, issues cheque or transfer credit voucher for the grant or draws the bill himself for payment in cash to the grantee.

(iii) The Register should be put up once every month to an officer not below the rank of a Deputy Secretary concerned in the department of Government or the Head of Department concerned. Any case of delay in the receipt of statements of accounts etc. from the grantee or the submission of utilization certificate should be specifically brought to his notice. Audit Officer should also be informed of the reasons for delay.