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🔸 GFR Rule 90 Explained | Verification and Certification of Government Accounts | GFR 2017

Every year, the Government of India prepares detailed financial statements for the fiscal year, including Appropriation Accounts and Finance Accounts. But who verifies these crucial documents before they reach the President of India? The answer lies in Rule 90 of the General Financial Rules 2017.

🔸 What Rule 90 Says
Rule 90 ensures that all government accounts undergo a complete verification and certification process. It states that Appropriation Accounts and Finance Accounts must be prepared by the designated authorities, such as the Controller General of Accounts (CGA) and Principal Accounts Officers.

🔸 How the Process Works
• Preparation: Accounts are prepared according to timelines fixed in consultation with the CGA.
• Audit and Certification: Once completed, the accounts are submitted to the Comptroller and Auditor General of India (CAG) for audit and verification.
• Submission to the President: After certification, the final accounts are submitted to the President of India in the prescribed formats advised by the CAG.

🔸 Legal Foundation
This process follows Section 11 of the CAG Act 1971 and Article 151(1) of the Constitution of India, ensuring legal compliance and complete transparency.

🔸 Why It Matters
Rule 90 serves as the final checkpoint in India’s financial system. It guarantees that every rupee spent or allocated is properly recorded, verified, and certified — ensuring accuracy, transparency, and accountability in public finance.