Section 21 of The Prasar Bharati (Broadcasting Corporation of India) Act, 1990
- (1)The Corporation shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form and in such manner as may be prescribed.
- (2)The accounts of the Corporation shall be audited by the Comptroller and Auditor-General of India at such intervals as may be specified by him and any expenditure incurred in connection with such audit shall be payable by the Corporation 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 Corporation shall have the same rights and privileges and authority in connection with such audit as the Comptroller and Auditor-General 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 Corporation.
- (4)The accounts of the Corporation as certified by the Comptroller and Auditor-General of India or any other person appointed by him in this behalf together with the audit report thereon shall be forwarded annually to the Central Government and that Government shall cause the same to be laid before each House of Parliament.
Summary
- The Corporation has a legal duty to maintain proper accounts and records.
- It must create an annual statement of accounts following a specific format.
- The Comptroller and Auditor-General of India checks these accounts as often as they decide is necessary.
- The Corporation is responsible for paying any costs associated with this audit.
- The auditor has wide powers, including the right to demand documents and inspect any of the Corporation's offices.
- Once audited, the report goes to the Central Government, which must present it to both Houses of Parliament.
Practical examples
FAQ
1. Who audits the Corporation's books?
The Comptroller and Auditor-General of India.
2. Does the government pay for the auditor's time?
No, any expenditure incurred during the audit must be paid by the Corporation itself.
3. Can the auditor search a small, remote radio station?
Yes, the auditor has the right to inspect any of the offices of the Corporation.
4. What happens to the audit report when it is finished?
It is sent to the Central Government, which then lays it before each House of Parliament for review.
Test yourself
Q1.Under Section 21 of The Prasar Bharati (Broadcasting Corporation of India) Act, 1990, who dictates how often the Corporation's accounts are audited?
Q2.Under Section 21 of The Prasar Bharati (Broadcasting Corporation of India) Act, 1990, who is responsible for paying the expenses of the audit?
Q3.Under Section 21 of The Prasar Bharati (Broadcasting Corporation of India) Act, 1990, what powers does the auditor have when visiting the Corporation?
Q4.Under Section 21 of The Prasar Bharati (Broadcasting Corporation of India) Act, 1990, what is the final destination of the certified accounts and audit report?