Para 1.1.8 — MSO

1.1.8 Section 20 is another enabling provision of the Act in terms of which audit of the accounts of certain bodies or authorities, not covered by Section19 or whose audit has not been entrusted by or under any law made by Parliament to the Comptroller and Auditor General can be entrusted to him. Under Sub-section (1) of Section 20, the Comptroller and Auditor General has the duty to audit the accounts of such authority or body if he is requested in this behalf, after prior consultation, by the President or the Governor of State/Administrator of a Union Territory having a Legislative Assembly, on such terms and conditions as may be agreed upon between him and the Government concerned. For the purpose of audit, the Comptroller and Auditor General has the right of access to the books and accounts of the authority or body. Sub-section (2) of Section 20 empowers the Comptroller and Auditor General to propose to the President or the Governor of a State or the Administrator of a Union Territory having a Legislative Assembly to authorize him to undertake the audit of the accounts of any body or authority, not entrusted to him for audit, if he is of the opinion that such audit is necessary because a substantial amount has been invested in or advanced to the body or authority by the Government concerned. Audit under Sub-sections (1) and (2) of Section 20 of the Act can be entrusted to the Comptroller and Auditor General only in public interest and only after giving a reasonable opportunity to the concerned authority or body to represent in respect of the proposal for such audit.