The units of ME and MA are in arcseconds. Here I quote from the Tpoint documentation:
In the northern hemisphere, positive MA means that the pole of the mounting is to the right of due north.
In the southern hemisphere, positive MA means that the pole of the mounting is to the right of due south.
In the northern hemisphere, positive ME means that the pole of the mounting is below the true (unrefracted) pole. [This is the alignment we have been using, which is easier for our wide-field systems.]
In the southern hemisphere, positive ME means that the pole of the mounting is above the true (unrefracted) pole.