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

A person appointed by the CAG to audit a Social Security Organisation asks its regional office for books, connected vouchers and papers, and wishes to inspect the office. The officer in charge refuses, saying the person is not the CAG personally. What is the position under the Code on Social Security, 2020?

The refusal is invalid. The Code gives the CAG and any person he appoints the same rights and authority as in Government audits, including demanding books, accounts, vouchers, documents and papers and inspecting the offices of the Social Security Organisation.

  1. AThe refusal is valid because only the CAG personally may demand records
  2. BThe refusal is valid unless the appropriate Government permits the inspection
  3. CThe person may only inspect the office but cannot demand books and vouchers
  4. DThe refusal is invalid, as a person appointed by the CAG has the same rights and authority as the CAG has in auditing Government accountsCorrect

Explanation

Section 116(2) gives the CAG and any person appointed by him the same rights, privileges and authority as in audit of Government accounts. This includes demanding books, accounts, vouchers, documents and papers and inspecting offices. So the refusal has no basis.

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