Social Security Organisations must undergo annual audit by the Comptroller and Auditor General; audit expenses are payable by the organisation.

Section 116 requires annual audit of each Social Security Organisation's accounts by the Comptroller and Auditor General of India, with audit expenses payable by the respective organisation; the Comptroller and Auditor General and authorised appointees have the same powers as in Government audits to demand books, vouchers and inspect offices. Certified accounts and the audit report are to be sent to the Social Security Organisation, which must add its comments and forward them to the appropriate Government.

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