The Comptroller and Auditor-General (Additional Functions) Act, 1974

( ACT NO. XXIV OF 1974 )

[ 13th February, 1974 ]

Preparation of commercial accounts

6. The Auditor-General shall prepare annually, after audit, commercial accounts on the basis of manufacturing, trading and profit and loss accounts, balance sheets and any other accounts that are kept by the Ministries, Divisions and offices of the Government, statutory public authorities ¹[, public enterprises] and local authorities.

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The comma and the words “, public enterprises” were inserted by section 4 of the Comptroller and Auditor-General (Additional Functions) (Amendment) Act, 1975 (Act No. XIV of 1975)

Ministry of Law, Justice and Parliamentary Affairs