Section 3(2) in The Bureau of Energy Efficiency (Form of Annual Statement of Accounts and Records) Rules, 2007
(2)The Secretary of the Bureau shall supervise the maintenance of the accounts of the Bureau, the compilation of financial statement and return, and shall ensure that all accounts, books, connected vouchers and other documents and papers of the Bureau required by the audit officer for the purpose of auditing the accounts of the Bureau are placed at the disposal of that officer.
