First the CGA certifies, then Secretary (Expenditure) countersigns, then the CAG records the Audit Certificate. Only after all three certifications are the accounts presented to Parliament.
Source: CAM Para 12.7
What is the sequence of certification?
Related Questions
Why must Ministerial oral orders be confirmed in writing even when they follow the rules?
Does this rule apply to social media accounts of Ministries as well?
What is the key difference between a D.O. letter and a regular letter?
Can a nationalized bank other than SBI act as the 'Bank' under GAR?
Who is responsible for keeping the residential address list of Section staff?
This answer is for informational purposes only and does not constitute legal advice. Always refer to the original rules and consult competent authorities for official interpretation.