Section 39, The Right to Access Information Act, 2013

(1) The Commission shall keep proper books of accountand proper records in relation to the accounts and shall prepare within the period of three months after the end of each financial year, a statement of its accounts in a form approved by the Auditor-General. (2) The books and accounts of the Commission shall each year be audited by the Auditor-General or by an auditor appointed by the Auditor-General and a report of the audit which shall include a copy of the audited accounts shall be submitted to the Commission. (3) For the purposes of subsection (2), the Auditor- General or the auditor appointed by Auditor-General shall be entitled to have access to all books of accounts, vouchers and other financial records of the Commission and to require such information and explanation on them as the Auditor–General may think fit. (4) The Auditor-General shall submit to the Commission a report on the audited accounts and shall, in the report draw attention to– (a) any irregularities in the accounts; (b) any matters that are likely to adversely affect the operations of the Commission; and (c) any other matter which, in the Auditor– General’s opinion, ought to be brought to the notice of the Commission.