Para 1.1.3 — MSO

Compilation of Accounts 1.1.3 Sections 10 to 12 of the Act deal with the responsibility of Comptroller and Auditor General in relation to compilation of accounts of the Union and the States while Section 22 enables the Central Government to make rules after consultation with the Comptroller and Auditor General for carrying out the provisions of the Act in so far as they relate to maintenance of accounts. In terms of the proviso under Section 10 of the Act, the President, after consultation with the Comptroller and Auditor General, may relieve him from the responsibility for compiling the accounts of the Union; the accounts of any particular services or departments of the Union; or the accounts of any particular class or character. The Act similarly provides that the Governor of a State, with the previous approval of the President and after consultation with the Comptroller and Auditor General, may relieve him from the responsibility for compiling the accounts of the State or the accounts of any particular services or departments of the State. These and other provisions relating to accounts have been dealt with in Volume I of the Manual of Standing Orders (Accounts and Entitlements).