Para 3.16.11 — MSO (Audit)
Original Rule Text
3.16.11 The Accountant General (A&E) has the ultimate responsibility for finalising the Finance Accounts and Appropriation Accounts of the States and Union Territory Governments, other than those relating to State of Goa and Union Territory of Pondicherry). He is also responsible for getting these accounts checked (both at intervening and final stages) by the Internal Test Audit Wing and the Accountants General (Audit) and submitting the finalised Accounts as well as the printed copies with the prescribed audit certificates, to the Comptroller and Auditor General. The Accountant General (Audit) will furnish him the prescribed audit certificates in respect of the Finance Accounts and Appropriation Accounts in the forms contained in Annexures 2 and 3 for being submitted to the Comptroller and Auditor General while forwarding the printed copies for signature.
What This Means
The AG (A&E) has the ultimate responsibility for finalising the Finance Accounts and Appropriation Accounts of State and UT Governments (except Goa and Pondicherry). The AG (A&E) gets these accounts checked by the Internal Test Audit Wing and the AG (Audit) at both intermediate and final stages, then submits the finalised accounts with audit certificates to the CAG. The AG (Audit) provides audit certificates in prescribed forms (Annexures 2 and 3) for inclusion with the printed copies sent for CAG's signature.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AG (A&E) has ultimate responsibility for finalising State/UT Finance and Appropriation Accounts (except Goa and Pondicherry)
- 2Accounts are checked by Internal Test Audit Wing and AG (Audit) at intervening and final stages
- 3AG (A&E) submits finalised accounts with audit certificates to CAG
- 4AG (Audit) furnishes audit certificates in prescribed Annexure 2 and 3 formats
- 5Printed copies with certificates are forwarded to CAG for signature
Practical Example
The AG (A&E) in Karnataka prepares draft Finance Accounts showing total state receipts, expenditure, debt, and investments. The Internal Test Audit Wing first checks the compilation for arithmetic and classification accuracy. Then the AG (Audit) Karnataka examines the accounts for accuracy and completeness, issues an audit certificate in the Annexure 2 format, and returns it. After incorporating all observations, the AG (A&E) submits the final printed accounts along with both audit certificates to the CAG in Delhi for signature.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are Goa and Pondicherry excluded from this procedure?▼
What is the Internal Test Audit Wing?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.