Section 34: Audit | The Employees State Insurance Act, 1948 (2024)

34 Audit

1. The accounts of the Corporation shall be audited annually by the Comptroller and Auditor - General of India and any expenditure incurred by him in connection with such audit shall be payable by the Corporation to the Comptroller and Auditor - General of India.
2. The Comptroller and Auditor - General of India and any person appointed by him in connection with the audit of the accounts of the Corporation shall have the same rights and privileges and authority in connection with such audit as the Comptroller and Auditor - General has, in connection with the audit of Government accounts and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect any of the offices of the Corporation.
3. The accounts of the Corporation as certified by the Comptroller and Auditor - General of India or any other person appointed by him in this behalf together with the audit report thereon shall be forwarded to the Corporation which shall forward the same to the Central Government along with its comments on the report of the Comptroller and Auditor - General.