law: Protection of Human Rights Act, 1993 
  35.Accounts
  
  and audit of state Commission.-
  (1)
  
  The State commission shall maintain proper accounts and other relevant records
  
  and prepare an annual statement of accounts ins such form as may be prescribed
  
  by the State Government in consultation with the Comptroller and
  
  Auditor-General of India.
  (2) The accounts of the State Commission shall be audited by the Comptroller
  
  and Auditor-General at such intervals as may be specified by him and any
  
  expenditure incurred in connection with such audit shall be payable by the
  
  state Commission to the Comptroller and Auditor-General.
  (3)
  
  The Comptroller and Auditor-General and nay person appointed by him in
  
  connection with the audit of the accounts of the State Commission under this ac
  
  shall have the same rights and privileges and the 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 State Commission.
  (4)
  
  The accounts of the State Commission as certified by the comptroller and
  
  Auditor-General or any other person appointed by him in this behalf, together
  
  with the audit report thereon, shall be forwarded annually to the State
  
  Government by the State commission and the State Government shall cause the
  
  audit report to be laid, as soon as may be after it is received, before the
  
  State legislature.