Employees’ State Insurance Act, 1948
34. Audit
(1) The accounts of the Corporation shall be audited annually by
the Comptroller and Auditor-General of India and any expenditure incurred by
him in connection with such audit shall be payable by the Corporation to the
Comptroller and Auditor-General of India.
(2) The Comptroller and Auditor-General of India and any person
appointed by him in connection with the audit of the accounts of the
Corporation shall have the same rights and privileges and authority in
connection with such audit as the Comptroller and Auditor-General has, in
connection with the audit of government accounts and in particular, shall have
the right to demand the production of books, account, connected vouchers and
other documents and papers and to inspect any of the offices of the
Corporation.
(3) The accounts of the Corporation 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 to the
Corporation which shall forward the same to the Central Government along with
its comments on the report of the Comptroller and Auditor General.]