Protection of Human Rights Act, 1993
34.Accounts
and audit.-
(1) The 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 Commission shall be audited by the Comptroller and
Auditor-General at such intervals as may be specified by him an any expenditure
incurred in connection with such audit shall be payable by the Commission to
the Comptroller and auditor-General.
(3)
The comptroller and auditor-General and any person appointed by him in
connection with the audit of the accounts of the commission under this act
shall have the same rights and privileges and the 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 commission.
(4)
The accounts of the Commission, 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 Commission and the Central Government shall cause the audit
report to be laid , s soon as may be after it is received before each House of
Parliament.