19. (1) The accounts of the Sangstha shall be audited every year by the Comptroller and Auditor-General of Bangladesh, hereinafter referred to as the Auditor-General, in such manner as may be prescribed: Provided that the Auditor-General may in addition to the yearly audit either of his own motion or upon a request received in this behalf from the Government undertake such audit of the accounts of the Sangstha at such time as may be considered necessary. (2) For the purpose of audit, the Auditor-General or any person authorised by him shall have access to all records, books, documents, accounts, cash and other properties of the Sangstha and may examine, the Chairman, any Director or any officer or other employee of the Sangstha and the Sangstha shall at the time of such audit, produce the account books and connected documents and furnish such explanations and information as the Auditor-General or an officer authorised by him in this behalf may ask for. (3) The Auditor-General shall submit an audit report to the Government, with a copy to the Sangstha, in which he shall state whether, in his opinion, accounts of the Sangstha are properly drawn up and, if he has called for any explanation or information from the Sangstha, whether it has been given and whether it is satisfactory. (4) The Sangstha shall comply with any directive issued by the Government for the modification of the matters objected to in audit.