Para 12.7.1 — CAM

12.7 CERTIFICATION OF FINANCE ACCOUNTS: 12.7.1 After the preparation of the Finance Accounts along with the statements, a certificate is recorded on Finance Accounts by the CGA, which is countersigned by the Secretary Expenditure, Ministry of Finance. The Comptroller and Auditor General of India thereafter records the audit certificate and presents it to Government, for placing before the Parliament.