Para 3.16.3 — MSO (Audit)
Original Rule Text
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.
What This Means
Different departments prepare their own Appropriation Accounts with specific signing authorities. Posts accounts are signed by the Member (Finance) of the Postal Services Board and the Secretary of the Posts Department. Defence accounts are signed by the Financial Advisor (Defence) and the Defence Secretary. Railway accounts are signed by the Financial Commissioner of Railways and the Chairman of the Railway Board, who also serves as Principal Secretary to the Ministry of Railways.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Posts and Telecommunications prepare separate Appropriation Accounts
- 2Posts accounts: signed by Member (Finance), Postal Services Board + Secretary (Posts)
- 3Defence accounts: signed by Financial Advisor, Defence Services + Secretary, MoD
- 4Railway accounts: signed by Financial Commissioner, Railways + Chairman, Railway Board
Practical Example
At the end of the financial year, the Ministry of Railways prepares its Appropriation Accounts showing the voted provision for each railway grant versus the actual expenditure. The Financial Commissioner of Railways reviews and signs the accounts, followed by the Chairman of the Railway Board. These signed accounts are then submitted for audit certification by 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 Railways, Posts, and Defence prepare their own Appropriation Accounts?▼
What is the Chairman, Railway Board's dual role?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.