Para 2.6.29 — MSO

Audit Reporting 2.6.29 Ordinarily, the report of the Comptroller and Auditor General in relation to the accounts of a body or authority audited under Section 19 or Section 20 of the Act is required to be sent to the body or authority and the Government concerned unless a separate procedure has been prescribed in the relevant legislation creating the body or authority. Under Section 19-A of the Act, the reports of the Comptroller and Auditor General in relation to corporations audited under Section 19 of the Act are required to be submitted to the Government or Governments concerned for being placed before the Parliament or State Legislature. In the case of bodies and authorities audited under Section 20 of the Act, the audit reports are placed before Parliament or the State/Union Territory Legislature if the relevant Act/rules and/or regulations governing the body or authority provide for such submission or if the Government concerned has decided to place them before the Legislature.