Section 116: Audit
Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026
Section 116 — Governs audit and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) The accounts of each of the Social Security Organisations shall be audited annually by the Comptroller and Auditor-General of India and any expenditure incurred by him in connection with such audit shall be payable by the…
The Code was commenced in stages: section 142 had earlier commencement, S.O. 5319(E) brought the specified provisions into force from 21 November 2025, and later commencement instruments must be read with the current India Code footnotes for the remaining clauses.
Provision / India Code ↗ · Official Act PDF ↗ · 2026 Central Rules ↗
Finin2min analysis — what the section actually does
Operative clauses
- (1) The accounts of each of the Social Security Organisations shall be audited annually by the Comptroller and Auditor-General of India and any expenditure incurred by him in connection with such audit shall be payable by the respective Social Security Organisation to the Comptroller and Auditor- General of India.
- (2) The Comptroller and Auditor-General of India and any person appointed by him in connection with the audit of the accounts of a Social Security Organisation shall have the same rights and privileges and authority in connection with such audit as the Comptroller and Auditor-General of India has, in connection with the audit of Government accounts and, in particular, shall have the right to demand the production…
- (3) The accounts of a Social Security Organisation as certified by the Comptroller and Auditor-General of India or any other person appointed by him in this behalf together with the audit report thereon shall be forwarded to the Social Security Organisation which shall along with its comments on the audit report of the Comptroller and Auditor-General of India forward the same to the appropriate Government.
Provisos, explanations & qualifications
- No proviso/explanation was separately extracted from this section text.
Thresholds and timelines in the text
- No explicit day/month/year/hour/percentage/rupee expression was detected in this section text.
Actors expressly appearing in the text
Appropriate Government, Authority / officer
Full statutory text — Section 116
116. Audit.—(1) The accounts of each of the Social Security Organisations shall be audited annually
by the Comptroller and Auditor-General of India and any expenditure incurred by him in connection with
such audit shall be payable by the respective Social Security Organisation to the Comptroller and Auditor-
General of India.
(2) The Comptroller and Auditor-General of India and any person appointed by him in connection with
the audit of the accounts of a Social Security Organisation shall have the same rights and privileges and
authority in connection with such audit as the Comptroller and Auditor-General of India has, in connection
with the audit of Government accounts and, in particular, shall have the right to demand the production of
books, accounts, connected vouchers, documents and papers and to inspect any of the offices of the Social
Security Organisation.
(3) The accounts of a Social Security Organisation as certified by the Comptroller and Auditor-General
of India or any other person appointed by him in this behalf together with the audit report thereon shall be
forwarded to the Social Security Organisation which shall along with its comments on the audit report of
the Comptroller and Auditor-General of India forward the same to the appropriate Government.How to apply this provision
- Primary statutory test — (1) The accounts of each of the Social Security Organisations shall be audited annually by the Comptroller and Auditor-General of India and any expenditure incurred by him in connection with such audit shall be payable by the respective Social Security Organisation to the Comptroller and Auditor- General of India.
- Additional operative limb — (2) The Comptroller and Auditor-General of India and any person appointed by him in connection with the audit of the accounts of a Social Security Organisation shall have the same rights and privileges and authority in connection with such audit as the Comptroller and Auditor-General of India has, in connection with the audit of Government accounts and, in particular, shall have the right to demand the production…
- Central Rule mapping — 30, 52. Read the mapped provision together with this text rather than treating the concordance as a substitute for it.
- Evidence file — retain facts and records proving the role/status of: Appropriate Government, Authority / officer.
Rules, forms and cross-references
Forms mapped
No prescribed form is directly mapped in the current concordance.
Other sections cited in this text
Related Labour Hub resources
A direct concordance is not exhaustive. Central/State jurisdiction, schemes, authority appointments, saved instruments and later notifications may change the practical route without changing the section wording.
Worked example
For a worker/member seeking a benefit connected with audit, the file should show coverage, service/contribution facts, the rule/scheme and prescribed form, and the calculation/payment. One statutory point to test is: “(1) The accounts of each of the Social Security Organisations shall be audited annually by the Comptroller and Auditor-General of India and any expenditure incurred by him in connection with such audit shall be payable by the respective Social Security Organisation to the Comptro” Read the mapped Central Rule(s) 30, 52.
Illustration only; it is not statutory text or a substitute for applying the actual facts, jurisdiction, current rule/scheme and official instrument.
Q&A — Section 116
What does Section 116 of the Social Security Code cover?
Section 116 — Governs audit and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) The accounts of each of the Social Security Organisations shall be audited annually by the Comptroller and Auditor-General of India and any expenditure incurred by him in connection with such audit shall be payable by the…
What is the main legal requirement or power in Section 116?
The first operative clause identified from the official text is: “(1) The accounts of each of the Social Security Organisations shall be audited annually by the Comptroller and Auditor-General of India and any expenditure incurred by him in connection with such audit shall be payable by the respective Social Security Organisation to the Comptroller and Auditor- General of India.” Read it with the remaining subsections and any proviso below.
Does Section 116 contain a proviso or explanation?
No standalone proviso or explanation was extracted from this section text. Check the full text below for clause-level qualifications.
What time limit, percentage or amount appears in Section 116?
No explicit day/month/year/hour/percentage/rupee expression was detected in the official section text.
Which 2026 Central Rules are linked to Section 116?
The current concordance maps Section 116 to Central Rule(s) 30, 52.
Is Section 116 currently operative?
The Code was commenced in stages: section 142 had earlier commencement, S.O. 5319(E) brought the specified provisions into force from 21 November 2025, and later commencement instruments must be read with the current India Code footnotes for the remaining clauses.
Source & verification trail
Act: Code on Social Security, 2020 — official India Code PDF ↗
Central Rules: Social Security (Central) Rules, 2026 — G.S.R. 344(E), 8 May 2026 ↗
Official library: Ministry of Labour & Employment — Labour Codes ↗
Source check: 20 August 2026. Individual professional interpretation should be re-reviewed when the section, rules, notification, scheme, State overlay or controlling judgment changes.