Para 3.16.3 — MSO

3.16.3 The Appropriation Accounts of the Departments of Posts and Telecommunications are prepared separately by the respective Departments. The Appropriation Accounts of the Department of Posts are signed by the Member (Finance), Postal Services Board, and Secretary to the Government of India, Ministry of Telecommunications, (Department of Posts) whereas the Appropriation Accounts of the Department of Telecommunications are signed by the Member (Finance), Telecommunications, and Secretary (Telecommunications). The Financial Advisor, Defence Services and Secretary, Ministry of Defence sign the Appropriation Accounts of Defence Services. Similarly, the Ministry of Railways prepares the Appropriation Accounts of Railways and these are signed by the Financial Commissioner, Railways, and the Chairman, Railway Board, who is also Ex-officio Principal Secretary to the Government of India, Ministry of Railways.