Para 2.6.7 — MSO

2.6.7 Sub-section (1) also confers on the Comptroller and Auditor General the right of access, for the purpose of scrutiny under that Sub-section, to the books and accounts of the beneficiary body or authority. However, in terms of Sub-section (2), if the beneficiary is a corporation and its parent legislation provides for audit of its accounts by some other agency, the Comptroller and Auditor General can have the right of access to its books and accounts only if he is authorized so to do by the President or the Governor of the State or the Administrator of the Union Territory having a Legislative Assembly, as the case may be. Such authorisation can be given only after consultation with the Comptroller and Auditor General and after giving a reasonable opportunity to the corporation to make representations with regard to the proposal to give the Comptroller and Auditor General the right of access to its books and accounts.