Para 3.16.5 — MSO (Audit)
Original Rule Text
3.16.5 The Accountant General (Audit)/Principal Director of Audit concerned are required to audit the annual accounts prepared by these authorities before submission to the Comptroller and Auditor General for certification and submission to the President/Governor of the State/Administrator of the Union Territory, alongwith his Report thereon in terms of Article 151 of the Constitution of India/Section 49 of the Government of Union Territories Act, 1963, for being laid before the Parliament/Legislature.
# Objectives of Certification
What This Means
The Accountant General (Audit) or Principal Director of Audit must audit the annual accounts before they are submitted to the CAG for certification. The CAG then submits the certified accounts along with the audit report to the President, Governor, or UT Administrator, who tables them before Parliament or the State Legislature as required by Article 151 of the Constitution.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AG (Audit) / Principal Director of Audit audits annual accounts before CAG certification
- 2CAG certifies and submits accounts with audit report to President/Governor/UT Administrator
- 3The President/Governor tables them before Parliament/Legislature under Article 151
- 4For Union Territories, the process is governed by Section 49 of the Government of Union Territories Act, 1963
Practical Example
The Accountant General (Audit), Uttar Pradesh, completes audit of the state's Finance and Appropriation Accounts compiled by the AG (A&E). The audited accounts are forwarded to the CAG for certification. The CAG certifies them, attaches the audit report, and submits the package to the Governor of UP, who lays them before the state Legislature for review by the Public Accounts Committee.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the significance of Article 151 of the Constitution?▼
What happens after the accounts are tabled before the Legislature?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.