Para 3.16.1 — MSO

3.16.1 According to the provisions contained in Section 11 of the Act, the Comptroller and Auditor General shall, from the accounts compiled by him or by the Government or any other person

(s) responsible in that behalf, prepare in each year accounts (including, in the case of accounts compiled by him, the Appropriation Accounts) showing under the respective heads the annual receipts and disbursements for the purpose of the Union, of each State and of each Union Territory having a Legislative Assembly and shall submit those accounts to the President or the Governor of the State or Administrator of the Union Territory as the case may be. The President/Governor of a State may, after consultation with the Comptroller and Auditor General by order, relieve him from the responsibility for preparation and submission of the accounts relating to annual receipts and disbursements for the purposes of the Union/State or a Union Territory having a Legislature.