law: The Energy Conservation Act, 2001
  25. Accounts and
  
  audit.-
  1.  The
  
  Bureau shall maintain proper accounts and other relevant records and prepare an
  
  annual statement of accounts in such form as may be prescribed by the Central
  
  Government in consultation with the Comptroller and Auditor-General of India.
  2.  The
  
  accounts of the Bureau shall be audited by the Comptroller and Auditor-General
  
  of India at such intervals as may be specified by him and any expenditure
  
  incurred in connection with such audit shall be payable by the Bureau to the
  
  Comptroller and auditor-General.
  3.  The
  
  Comptroller and Auditor-General of India and any other person appointed by him
  
  in connection with the audit of the accounts of the Bureau shall have the same
  
  rights and privileges and authority in connection with such audit as the
  
  Comptroller and Auditor-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
  
  papers and to inspect any of the office of the Bureau.
  4.  The
  
  accounts of the Bureau 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 annually to the Central Government and
  
  that Government shall cause the same to be laid before each House of
  
  Parliament.