17 #E WTF457 * 4 2017-2018 * F4ft*V 4 APPROPRIATIONACCOUNTS OF THE UNION GOVERNMENT FOR THE YEAR 2017-2018 war sThWlY arki wNirv ir JraT-wi Certificate of the Comptroller andAuditor General of India twoi Grants viz.Z 36-Idia Audi-an Accont Departmend t nd 5-hIgtarh have als bn prpae une my ictMion hs zq Th5T t I : W- -rrf5 0 0 M wTfW,4 c f T qt 4 4W;iTT f I-T S45- -11 f U4114 -1 ZO~ ffu qM Ai accunt are4 t responsibility of h Cotole Genra of1 f A ccounts, and theK Serear toCp N t Govrnn of India , ff-mnistryo eaTinig on at bRais,N evidence suporin theO amout and TF di, lo In ;the acts an 149 as 151 a fsessig T '16 (,accunti pn ip , u Rs a i si T ift t m ) aefs d , 1971 wel as elt 3ThTeT oe, r r ion oPfaccot et f431 et 2018 iro a r n bs f ou opinioti It is certified that these Appropriation Accounts have been examined under my direction. Of these accounts, the accounts of two Grants viz. 36-Indian Audit and Accounts Department and 50-Chandigarh have also been prepared under my direction. These accounts are the responsibility of the Controller General of Accounts, and the Secretary to the Gove9ment of India, Ministry of Finance, Department ofExpenditure. Our responsibility is to express an opinion on these accounts based on our audit. We conducted our audit in accordance with auditing standards generally accepted in India. Those standards require that we plan and perform the audit to obtain reasonable assurance whether the accounts are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the accounts. An audit also includes assessing the accounting principles used and significant estimates made, as well as evaluating the overall presentation of accounts. We believe that our audit provides a reasonable basis for our opinion. On the basis of the information and explanations that my officers required and have obtained, and according to the best of my information as a result of test audit of the accounts, I certify, in pursuance of the provisions ofArticles 149 and 151 of the Constitution of India and the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, that these accounts give a true and fair view of sums expended in the year ended 3 1 " March, 2018 compared with the sums specified in the schedule appended to the Appropriation Acts passed by the Parliament under Articles 114 and 115 of the Constitution of India, subject to the observations in my Reports on the accounts ofthe Union Government for the year ended 31 " March, 2018. (RAJIV MEHRISHI) Comptroller and Auditor General of India New Delhi The