Para 2.6.9 — MSO

2.6.9 Under Sub-section (2) of Section 20, where the audit of accounts of a body or authority has not been entrusted to the Comptroller and Auditor General by law and 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 Central or State Government or by the Government of a Union Territory having a Legislative Assembly, he may propose to the

President or the Governor of the State or the Administrator of the Union Territory, as the case may be, that he may be authorized to undertake the audit. On such proposal, he may be empowered to undertake the audit by the authority concerned.