FORM GFR 12A
GENERAL FINANCIAL RULES 2017
Ministry of Finance
Department of Expenditure
GFR 12 A
[(See Rule 238 (1)]
FORM OF UTILIZATION CERTIFICATE
FOR AUTONOMOUS BODIES OF THE GRANTEE ORGANIZATION
UTILIZATION CERTIFICATE FOR THE YEAR in respect
of recurring/non-recurring
GRANTS-IN-AID/SALARIES/CREATION OF CAPITAL ASSETS
1. Name of the Scheme......................................................................................
2. Whether recurring or non-recurring grants.......................................................
3. Grants position at the beginning of the Financial year
(i) Cash in Hand/Bank
(ii) Unadjusted advances
(iii) Total
4. Details of grants received, expenditure incurred and closing balances: (Actuals)
Unspent Interest Interest Grant received during Total Expenditure Closing
Balances of Earned deposited the year Available incurred Balances
Grants thereon back to funds (5-6)
received the (1+2-
years Govern- 3+4)
[figure as at ment
Sl. No.
3 (iii)]
1 2 3 4 5 6 7
Sanction Date Amount
No.
(i) (ii) (iii)
Component wise utilization of grants:
Grant-in-aid Grant-in-aid Grant-in-aidcreation Total
General Salary of capital assets
Details of grants position at the end of the year
(i) Cash in Hand/Bank
(ii) Unadjusted Advances
(iii) Total
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FORM GFR 12A
GENERAL FINANCIAL RULES 2017
Ministry of Finance
Department of Expenditure
Certified that I have satisfied myself that the conditions on which grants were sanctioned have been duly fulfilled/are
being fulfilled and that I have exercised following checks to see that the money has been actually utilized for the
purpose for which it was sanctioned:
(i) The main accounts and other subsidiary accounts and registers (including assets registers) are maintained
as prescribed in the relevant Act/Rules/Standing instructions (mention the Act/Rules) and have been duly
audited by designated auditors. The figures depicted above tally with the audited figures mentioned in financial
statements/accounts.
(ii) There exist internal controls for safeguarding public funds/assets, watching outcomes and achievements of
physical targets against the financial inputs, ensuring quality in asset creation etc. & the periodic evaluation of
internal controls is exercised to ensure their effectiveness.
(iii) To the best of our knowledge and belief, no transactions have been entered that are in violation of relevant
Act/Rules/standing instructions and scheme guidelines.
(iv) The responsibilities among the key functionaries for execution of the scheme have been assigned in clear terms
and are not general in nature.
(v) The benefits were extended to the intended beneficiaries and only such areas/districts were covered where the
scheme was intended to operate.
(vi) The expenditure on various components of the scheme was in the proportions authorized as per the scheme
guidelines and terms and conditions of the grants-in-aid.
(vii) It has been ensured that the physical and financial performance under.. (name of the scheme has
been according to the requirements, as prescribed in the guidelines issued by Govt. of India and the
performance/targets achieved statement for the year to which the utilization of the fund resulted in outcomes
given at Annexure I duly enclosed.
(viii)The utilization of the fund resulted in outcomes given at Annexure II duly enclosed (to be formulated by the
Ministry/Department concerned as per their requirements/specifications.)
(ix) Details of various schemes executed by the agency through grants-in-aid received from the same Ministry or
from other Ministries is enclosed at Annexure II (to be formulated by the Ministry/Department concerned as per
their requirements/specifications).
Date:
Place:
Signature Signature
Name.......................................................... Name.......................................................
Chief Finance Officer Head of the Organisation
(Head of the Finance)
(Strike out inapplicable terms)
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