Section 3(2) in The Petroleum and Natural Gas Regulatory Board (Annual Statement of Accounts and Records) Rules, 2017
(2)The Secretary of the Board shall supervise the maintenance of the accounts of the Board, the compilation of financial statement and return, and shall ensure that all accounts, books, connected vouchers and other documents and papers of the Board required by the Audit Officer for the purpose of auditing the accounts of the Board are placed at the disposal of that officer.
