Section - 100. Accounts and audit of Central Commission
(1) The Central Commission shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed by the Central Government in consultation with the Comptroller and Auditor-General of India.
(2) The accounts of the Central Commission shall be audited by the Comptroller and Auditor-General
of India at such intervals as may be specified by him and any expenditure incurred in connection with
such audit shall be payable by the Central Commission to the Comptroller and Auditor-General of India.
(3) The Comptroller and Auditor-General of India and any person appointed by him in connection
with the audit of the accounts of the Central Commission under this Act shall have the same rights and
privileges and authority in connection with such audit as the Comptroller and Auditor-General of India
has in connection with the audit of the Government accounts and, in particular, shall have the right to
demand the production of books, accounts, connected vouchers and other documents and papers and to
inspect any of the offices of the Central Commission.
(4) The accounts of the Central Commission, as certified by the Comptroller and Auditor-General of
India or any other person appointed by him in this behalf, together with the audit report thereon, shall be
forwarded annually to the Central Government and that Government shall cause the same to be laid, as
soon as may be after it is received, before each House of Parliament.
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