Para 3.16.9 — MSO

3.16.9 An independent and thorough check of these Accounts as compiled by the Accountants General (A&E) is essential before the accounts are certified by the Comptroller and Auditor General. Such a check should be exercised by Accountants

General (Audit) whose primary duty is to ensure that the systems followed in the compilation of Accounts leading to the Finance Accounts and Appropriation Accounts are satisfactory and fault free. This would necessarily mean that the Accountants General (Audit) have to check these accounts with the connected primary records (including those prescribed under the VLC system) wherever such a necessity is felt to ensure their correctness.