law: The Central Road Fund Act, 2000
  8. Accounts and
  
  audit.-
  1.  
  
    The
  
  concerned departments of the Central Government shall maintain proper accounts
  
  and other relevant records and prepare an annual statement of accounts,
  
  including the profit and loss account and the balance-sheet in respect of
  
  allocations of their shares of fund 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 Fund shall be audited by the Comptroller and Auditor-General of
  
  India at such intervals as may be specified by him.