Accounts and Audit –(1) The Commissionerate shall cause proper

accounts and other records in relation thereto be kept, including the proper system of internal check and prepare an annual statement of accounts, including the income and expenditure account and the balance sheet in such form as may be prescribed by regulations.

1. (2) The accounts of the Commissionerate shall be audited by such persons as may be appointed by the Government and any expenditure incurred in connection with such audit shall be payable by the Commissionerate to the Government.
2. (3) The person so appointed and any other person authorised by him in connection with the audit of the accounts of the Commissionerate shall have the same rights, privileges and authority in connection with such audit as the Comptroller and Auditor-General of India has in connection with the audit of 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 Commissionerate.
3. (4) The accounts of the Commissionerate certified by the person so appointed or any other person authorised by him in this behalf together with the audit report thereon shall be forwarded annually to the Government and the Government may issue such instructions to the Commissionerate in respect thereof as they deem fit and the Commissionerate shall comply with such instructions.
4. (5) The Government, may cause the accounts of the Commissionerate together with the audit report thereon forwarded to them under sub-section (4) to be laid annually before the Legislative Assembly of the State.