Para 3.16.1 — MSO (Audit)
Original Rule Text
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.
What This Means
Under Section 11 of the CAG Act, the Comptroller and Auditor General must prepare annual accounts showing receipts and disbursements for the Union, each State, and each Union Territory with a Legislature, and submit them to the President or Governor. These accounts include the Appropriation Accounts. However, the President or Governor may relieve the CAG of this responsibility after consulting with him, in which case the government itself prepares the accounts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1CAG is required under Section 11 of the CAG Act to prepare annual accounts
- 2Accounts show receipts and disbursements for Union, States, and UTs with Legislatures
- 3Appropriation Accounts are included when the CAG compiles the accounts
- 4Accounts are submitted to the President, Governor, or UT Administrator respectively
- 5The President/Governor may relieve CAG of this duty after consultation
Practical Example
The CAG's office compiles the annual Appropriation Accounts for the Government of Madhya Pradesh, showing expenditure under each Grant against the approved amount. These accounts are signed by the CAG and submitted to the Governor, who then causes them to be laid before the State Legislature. If the State Government decides to departmentalise accounts (compile them through its own Pay and Accounts Officers), the Governor can relieve the CAG of the compilation responsibility after consultation.
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 Finance Accounts and Appropriation Accounts?▼
What happens when the CAG is relieved of account preparation responsibility?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.