Para 2.6.8 — MSO

C. Audit under Section 20 2.6.8 The provisions contained in Section 20 of the Act are in the nature of enabling ones covering bodies and authorities which do not come under the audit of the Comptroller and Auditor General. Under Sub-section (1) ibid, the Comptroller and Auditor General is required to audit the accounts of any such body or authority, if requested so to do by the President or the Governor of a State or the Administrator of a Union Territory having a Legislative Assembly, as the case may be. Such a request can, however, be made only after consultation with the Comptroller and Auditor General. For conducting the audit, the Comptroller and Auditor General will have right of access to the books and accounts of the body or authority concerned. The Sub-section envisages that the terms and conditions on which he will undertake the audit may be mutually agreed upon between the Comptroller and Auditor General and the Government concerned. The standard terms and conditions laid down in this behalf by the Comptroller and Auditor General, which are also applicable to audit undertaken by him under Sub-section (3) of Section 19 of the Act, vide paragraph 2.6.2, are contained in the Annexure to this chapter.