Exchequer and Audit Departments Act, 1866

The Comptroller and Auditor General to have access to books of account, &c. in the accounting departments.

28. In order that such examination may as far as possible proceed pari passu with the cash transactions of the several accounting departments, the Comptroller and Auditor General shall have free access, at all convenient times, to the books of account and other documents relating to the accounts of such departments, and may require the several departments concerned to furnish him from time to time, or at regular periods, with accounts of the cash transactions of such departments respectively up to such times or periods.