Regulation 35 — REGULATIONS_AUDIT

35. Authority of the Comptroller and Auditor General for audit of stores and stock (1) Section 17 read with Section 2

(e) of the Act authorises the Comptroller and Auditor General to audit and report on the accounts of the stores and the stock kept in any office or department of the Union or of a State or of a Union Territory having a Legislative assembly. (2) Audit of stores and stock encompasses audit of procurement, inventory management, material management etc.