law: Protection of Human Rights Act, 1993 
  34.Accounts
  
  and audit.-
  
  
  (1) The Commission 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 Commission shall be audited by the Comptroller and
  
  Auditor-General at such intervals as may be specified by him an any expenditure
  
  incurred in connection with such audit shall be payable by the Commission to
  
  the Comptroller and auditor-General.
  (3)
  
  The comptroller and auditor-General and any person appointed by him in
  
  connection with the audit of the accounts of the commission under this act
  
  shall have the same rights and privileges and the authority in connection with
  
  such audit as the comptroller and auditor-General generally 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 commission.
  (4)
  
  The accounts of the 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 Central
  
  Government by the Commission and the Central Government shall cause the audit
  
  report to be laid , s soon as may be after it is received before each House of
  
  Parliament.