(1) The Commissionerate shall cause proper accounts and other records in relation thereto be kept, including the proper system of internal check and prepare an annual statement of accounts, including the income and expenditure account and the balance sheet in such form as may be prescribed by regulations.
(2) The accounts of the Commissionerate shall be audited by such persons as may be appointed by the Government and any expenditure incurred in connection with such audit shall be payable by the Commissionerate to the Government.
(3) The person so appointed and any other person authorised by him in connection with the audit of the accounts of the Commissionerate shall have the same rights, privileges and authority in connection with such audit as the Comptroler and Auditor-General of India has in connection with the audit of Government accounts and in particular shall have the right to demand the production of Payment of interest to Government.
Accounts and Audit.
16 [Act No.29 of 1986] books, accounts, connected vouchers and other documents and papers, and to inspect any of the offices of the Commissionerate.
(4) The accounts of the Commissionerate certified by the person so appointed or any other person authorised by him in this behalf together with the audit report thereon shall be forwarded annually to the Government and the Government may issue such instructions to the Commissionerate in respect thereof they deem fit and the Commissionerate shall comply with such instructions.
(5) The Government, may cause the account of the Commissionerate together with the audit report thereon forwarded to them under sub-section (4) to be laid annually before the Legislature of the State.
20. All orders and decisions of the Commissionerate shall be authenticated by the signature of the Commissioner or any other officer authorised by the Commissionerate in this behalf and all other instruments issued by the Commissionerate shall be authenticated by the signature of such officer of the Commissionerate as may be authorised by the Commissionerate in this behalf.