Section 20(1) in The Comptroller And Auditor-General's (Duties, Powers And Conditions Of Service), Act, 1971
(1)Save as otherwise provided in section 19, where the audit of the accounts of any body or authority has not been entrusted to the Comptroller and Auditor-General by or under any law made by Parliament, he shall, if requested so to do by the President or the Governor of a State or the Administrator of a Union territory having a Legislative Assembly, as the case may be, undertake the audit of the accounts of such body or authority on such terms and conditions as may be agreed upon between him and the concerned Government and shall have, for the purposes of such audit, right of access to the books and accounts of that body or authority:Provided that no such request shall be made except after consultation with the Comptroller and Auditor-General.
