Para 3.16.2 — MSO

3.16.2 The Comptroller and Auditor General has been relieved from the responsibility for the preparation of Finance Accounts of the Union Government, State Government of Goa and the Union Territory Government of Pondicherry but continues to be responsible for their submission to the President/ Governor/Administrator of the Union Territory for being laid before the Parliament/Legislature. The Finance Accounts, covering the accounts of the Union Government as a whole (including transactions of the Departments of Posts and Telecommunications, Defence and Railways and transactions of Union Territory Governments under the Public Account) are prepared and signed for each financial year by the Controller General of Accounts and countersigned by the Secretary to the Government of India, Ministry of Finance (Department of Expenditure). The Union Government Appropriation Accounts (Civil) are prepared and signed by the Controller General of Accounts and countersigned by the Secretary to the Government of India, Ministry of Finance (Department of Expenditure).