law: Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 
  
  27.Accounts and audit.-
  (1) The Board shall maintain proper accounts
  
  and other relevant records and prepare and annual statement of accounts in such
  
  form as may be prescribed in consultation with the Comptroller and
  
  Auditor-General of India.
  (2) The Comptroller and Auditor-General of India or any other person appointed
  
  by him in connection with the auditing of the accounts of the Board under this
  
  Act shall have the same rights and privileges and the authority in connection
  
  with such audit as the Comptroller and Auditor-General of India has in
  
  connection with the auditing 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 offices of
  
  the Board under this Act.
  (3) The accounts of the Board shall be audited by the Comptroller and
  
  Auditor-General of India annually and any expenditure incurred in connection
  
  with such audit shall be payable by the Board to the Comptroller and
  
  Auditor-General of India.
  (4) The Board shall furnish to the State Government before such date as may be
  
  prescribed its audited copy of accounts together with the auditor's report.
  (5) The State Government shall cause the annual report and auditor's report to
  
  be laid, as soon as may be after they are received, before the State
  
  Legislature.