The Energy Conservation Act, 2001
25. Accounts and
audit.-
1. The
Bureau 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 Bureau 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 Bureau to the
Comptroller and auditor-General.
3. The
Comptroller and Auditor-General of India and any other person appointed by him
in connection with the audit of the accounts of the Bureau shall have the same
rights and privileges and authority in connection with such audit as the
Comptroller and Auditor-General generally 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 office of the Bureau.
4. The
accounts of the Bureau 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 before each House of
Parliament.