Para 3.16.7 — MSO

3.16.7 In order to ensure that the submission of the annual accounts is not delayed, it will be necessary to take up scrutiny of the materials forming the basis of the final accounts sufficiently in advance. To facilitate this process, monthly preparation and check of Appropriation Accounts has been introduced. Annexure-1 contains brief details of the procedure followed for the audit and certification of the Finance Accounts and Appropriation Accounts (Civil) of the Union Government. A similar procedure may be evolved locally by mutual consultation between the Accountants General (A&E) and Accountants General (Audit) and between the Accountants General (Audit) and other accounting authorities who compile the accounts of the State Government of Goa and Union Territory of Pondicherry, for scrutiny of the Finance Accounts and Appropriation Accounts of State and Union Territory Governments.