The Food Safety and Standards Act, 2006
83. Accounts and
audit of Food Authority. -
1.
The
Food Authority shall maintain proper accounts and 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
Comptroller and Auditor-General and any person appointed by him in connection
with the audit of the accounts of the Food Authority under this Act 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 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 Food Authority.
3.
The
accounts of the Food Authority, as certified by the Comptroller and
Auditor-General or any other person appointed by him in this behalf, together
with the audit report thereon shall be forwarded annually to the Central
Government by the Food Authority and the Central Government shall cause the
audit report to be laid, as soon as may be after it is received, before each
House of Parliament.