Para 7.4.1 — MSO (Audit)
Original Rule Text
7.4.1 The Finance Accounts and Appropriation Accounts which are prepared by the various Accountants General (A&E) are duly certified and signed by the Comptroller and Auditor General. These accounts prepared by other authorities (vide paragraphs 3.16.2 and 3.16.3) are signed/countersigned by the accounting authorities and certified by the Comptroller and Auditor General. The Audit Reports are signed by the Principal Auditors, viz. the Director General of Audit/Accountants General (Audit)/Principal Directors of Audit, etc. and countersigned by the Comptroller and Auditor General. Two copies of the State Accounts and Reports, and three copies of the Central Accounts and Reports bearing the signature of the Comptroller and Auditor General, are forwarded to the respective Governments for submission to the Governor/President in compliance with Article 151 of the Constitution. Two copies of each of the documents relating to the Union Territories are forwarded to the respective Governments of the respective for submission to the Administrator of the Union Territory in compliance with Section 49 of the Government of Union Territories Act, 1963.
What This Means
The Finance Accounts and Appropriation Accounts are certified and signed by the CAG, while Audit Reports are signed by the Principal Auditors (DG Audit, AG Audit, PD Audit) and countersigned by the CAG. Two copies for states and three for the Centre, bearing the CAG's signature, are forwarded to the respective governments for submission to the Governor/President under Article 151 of the Constitution. For Union Territories, two copies go to the Administrator under the Government of Union Territories Act, 1963.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Finance Accounts and Appropriation Accounts are certified and signed by the CAG
- 2Audit Reports are signed by Principal Auditors and countersigned by the CAG
- 3Two signed copies forwarded for State Governments; three for Central Government
- 4Forwarding is for submission to Governor/President under Article 151
- 5Union Territory documents go to the Administrator under Section 49 of the UT Act, 1963
Practical Example
The AG (Audit) of Gujarat signs the state Audit Report, and the AG (A&E) prepares the Finance and Appropriation Accounts which are certified by the CAG. Two copies bearing the CAG's countersignature are sent to the Gujarat state government, which forwards them to the Governor for laying before the state Legislature under 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.
Frequently Asked Questions
Who signs the Audit Reports?▼
How many signed copies are sent to the state government?▼
Under which constitutional provision are Audit Reports submitted?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.