Para 3.16.12 — MSO

3.16.12 The respective Governments prepare the Appropriation Accounts and Finance Accounts of the State of Goa and Union Territory of Pondicherry. The Principal Director of Audit (Central), Mumbai, and the Accountant General (Audit), Tamil Nadu, respectively will check the Accounts so prepared at the draft stage so that the observations of Audit may be taken note of by the compiling officers before finalising the compilation. If, in any case, the suggestions of Audit are not accepted, such audit comments, as may be necessary, will be incorporated by the Principal Director of Audit/Accountant General in the Audit Report. The Accounts as finalised will be signed by the Finance Secretary and countersigned by the Chief Secretary to the State/Union Territory Government. The Principal Director of Audit (Central), Mumbai/ Accountant General (Audit), Tamil Nadu, will forward the printed copies of the Accounts along with the prescribed audit certificates for signature of the Comptroller and Auditor General.