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CS Professional · Labour Laws and Practice · Industrial and Labour Laws Audit

A labour compliance auditor reviews the accounts of a Social Security Organisation under the Code on Social Security, 2020. The CAG certifies the accounts and issues the audit report. What happens next under the Code?

The certified accounts and audit report are sent to the Social Security Organisation, which then forwards them to the appropriate Government together with its own comments on the CAG's audit report, as the Code on Social Security, 2020 provides.

  1. AThe CAG forwards them directly to Parliament without involving the organisation
  2. BThe accounts and audit report go to the Social Security Organisation, which forwards them with its comments on the CAG report to the appropriate GovernmentCorrect
  3. CThe organisation may withhold the report until its next annual meeting
  4. DThe report goes to the Inspector-cum-Facilitator for approval before release

Explanation

Under Section 116(3), the certified accounts with the audit report are forwarded to the Social Security Organisation. The organisation then forwards the same, along with its comments on the CAG's report, to the appropriate Government. The Code does not provide for CAG sending them directly to Parliament here, nor for withholding.

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