Para 1.1.17 — MSO

1.1.17 By virtue of the provisions in Sub-section (1) of Section 18 of the Act, the Comptroller and Auditor General has, in connection with the performance of his duties under the Act, the authority

(i) to inspect any office of accounts under the control of the Union or of a State, including treasuries and such offices responsible for the keeping of initial and subsidiary accounts, as submit accounts to him;

Delegation of powers of the Comptroller and Auditor General

(ii) to require that any accounts, books, paper and other documents which deal with or form the basis of or are otherwise relevant to the transactions to which his duties in respect of audit extend, shall be sent to such place as he may appoint for his inspection; and

(iii) to pose such questions or make such observations as he may consider necessary to the person in charge of the office and to call for such information as he may require for the preparation of any account or report which it is his duty to prepare.

Sub-section (2) of Section 18 requires the person in charge of the office or department, the accounts of which are to be inspected and audited by the Comptroller and Auditor General, to afford all facilities for such inspection and to comply with requests for information in as complete a form as possible and with all reasonable expedition.