Para 3.16.12 — MSO (Audit)
Original Rule Text
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.
# Issues for scrutiny in audit of accounts
What This Means
For Goa and Pondicherry, the respective governments themselves prepare the Finance Accounts and Appropriation Accounts. The Principal Director of Audit (Central), Mumbai checks Goa's accounts, and the AG (Audit), Tamil Nadu checks Pondicherry's accounts at the draft stage so audit observations can be incorporated before finalisation. If audit suggestions are not accepted, the observations go into the Audit Report. The final Accounts are signed by the Finance Secretary and countersigned by the Chief Secretary, and the audit offices then send the printed copies with audit certificates to the CAG.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Goa and Pondicherry governments prepare their own Finance and Appropriation Accounts
- 2Goa's accounts are checked by Principal Director of Audit (Central), Mumbai
- 3Pondicherry's accounts are checked by AG (Audit), Tamil Nadu
- 4Draft-stage checking allows audit observations to be incorporated before finalisation
- 5Unaccepted audit suggestions are included in the Audit Report instead
Practical Example
The Finance Department of Pondicherry prepares its draft Appropriation Accounts for the year. The AG (Audit), Tamil Nadu examines them and points out that Rs 8 crore in excess expenditure under a PWD Grant has been incorrectly explained as 'transfer from another department' when no such transfer occurred. If the UT government accepts the correction, the accounts are revised. If not, the AG includes a comment in the Audit Report of Pondicherry, noting the incorrect explanation. The final accounts are signed by the Finance Secretary and countersigned by the Chief Secretary before being submitted to the CAG.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why do Goa and Pondicherry prepare their own accounts?▼
What is the role of the Chief Secretary's countersignature?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.