(1) The Commissioner shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be formulated, in consultation with Accountant-General of Puducherry and Tamil Nadu.
(2) The accounts of the Commissioner shall be audited by the Accountant-General, Puducherry and Tamil Nadu, at such intervals as may specified by him and any expenditure incurred in connection with such audit shall be payable by the Commissioner to the Accountant-General.
(3) The Accountant-General, Puducherry and Tamil Nadu and any person appointed by him in connection with the audit of the accounts of the Commissioner have the same rights and privilege and the authority in connection with such audit as the Accountant-General, generally has in connection with the audit of the Government accounts and in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and to inspect any of Office of the Commissioner.
(4) The accounts of the Commissioner, as certified by the Accountant-General or any other person appointed by him in this behalf together with the audit report thereon shall be forwarded annually to the Government by the Commissioner.