Prasar Bharati (Broadcasting Corporation of India) Act, 1990
21.Accounts and audit of Corporation
1) The Corporation shall maintain proper accounts and other
relevant records and prepare an annual statement of accounts in such forms and
in such manner as may be prescribed.
2) The accounts of the Corporation 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 Corporation 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 Corporation shall
have the same rights and privileges and authority in connection with such audit
as the Comptroller and Auditor-General has 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 offices of the Corporation.
4) 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
annually to the Central Government and that Government shall cause the same to
be laid before each House of Parliament.