Para 3.16.4 — MSO (Audit)
Original Rule Text
3.16.4 The Accountants General (A&E) concerned prepare the annual accounts (including Appropriation Accounts) in respect of State Governments other than the State Government of Goa. Accounts relating to the State Government of Goa and the Union
Territory Government of Pondicherry are prepared by the State/Union Territory Government.
What This Means
The Accountants General (Accounts & Entitlements) prepare annual accounts including Appropriation Accounts for all state governments except Goa. The state government of Goa and the Union Territory of Pondicherry prepare their own accounts, as these jurisdictions have departmentalised their accounting functions.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AG (A&E) offices prepare annual accounts for most state governments
- 2Goa and Pondicherry are exceptions — they prepare their own accounts
- 3The preparation includes both Finance Accounts and Appropriation Accounts
- 4This reflects the different stages of accounting departmentalisation across states
Practical Example
The Accountant General (A&E), Maharashtra, compiles the annual Finance Accounts and Appropriation Accounts for the state of Maharashtra. Meanwhile, the Goa state government's own Director of Accounts prepares Goa's accounts independently, since Goa has departmentalised its accounting function and the AG no longer compiles accounts for the state.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What does it mean that Goa has 'departmentalised' its accounts?▼
Does the CAG still audit Goa's accounts even though Goa prepares them?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.