Para 5.1 — MSO (A&E)

MSO (A&E)mso-ae

5.1 Subject to the relevant provisions of Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 and save where otherwise provided in the instructions contained in this manual, the Accountant General (A&E) is responsible to the Comptroller and Auditor General for the accuracy of all transactions which are brought to account in the accounts kept by him.
Compilation of Accounts

What This Means

The Accountant General (Accounts & Entitlements) is responsible to the Comptroller and Auditor General for the accuracy of all transactions recorded in the accounts maintained by their office. This responsibility is subject to the provisions of the CAG's DPC Act 1971 and other specific instructions in the MSO manual.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

1The AG (A&E) reports to the CAG for accuracy of accounts
2This covers all transactions brought to account in the AG's books
3The responsibility is governed by the CAG's DPC Act 1971
4Special provisions in the MSO manual may modify this general responsibility
5This establishes the chain of accountability from AG to CAG

Practical Example

If the annual Finance Accounts of a state show an incorrect figure for total pension payments because of a posting error in the AG (A&E) office, the AG is answerable to the CAG for this inaccuracy. The AG cannot shift blame to the treasury or the department — once transactions reach the AG's books, the AG is responsible for their correct recording.

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 the difference between AG (A&E) and AG (Audit)?▼

The AG (A&E) — Accounts & Entitlements — is responsible for compiling government accounts, processing entitlements (pay, pension), and maintaining the books. The AG (Audit) is responsible for auditing these accounts. They are separate wings under the CAG.

What does 'subject to relevant provisions' mean?▼

It means the AG's responsibility may be modified or limited by specific provisions in the CAG's DPC Act 1971 or by instructions in the MSO manual — for example, certain transactions may be the responsibility of other accounting authorities.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Para 5.1 — MSO (A&E)

Original Rule Text

What This Means

Key Points

Practical Example

Frequently Asked Questions

Related Rules