Section 5Audit of accounts of statutory public authorities, etc.

s. 5

5. Audit of accounts of statutory public authorities, etc (1) Notwithstanding anything contained in any other law for the time being in force [or in any memorandum or articles of association or in any deed], the Auditor-General may audit the accounts of any statutory public authority [, public enterprise] or local authority and shall submit his report on such audit to the President for laying it before Parliament. (2) For the purpose of any audit under sub-section (1) the Auditor-General or any person authorised by him in that behalf shall have access to all records, books, vouchers, documents, cash, stamps, securities, stores or other property of the statutory public authority [, public enterprise] or local authority concerned.

1. 6. The comma and the words “, public enterprise” were inserted by section 3 of the Comptroller and Auditor-General (Additional Functions) (Amendment) Act, 1975 (Act No. XIV of 1975)