Section 45 of The Bihar Lokayukta Act, 2011

Annual Statement of accounts.—

1. (1)The Lokayukta shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed by the State Government in consultation with the Accountant General of Bihar.
2. (2)The accounts of the Lokayukta shall be audited by the Accountant General of Bihar at such intervals as may be specified by him.
3. (3)The Accountant General of Bihar or any person appointed by him in connection with the audit of the accounts of the Lokayukta under this Act shall have the same rights, privileges and authority in connection with such audit, as t h e Accountant General of Bihar generally has, in connection with the audit of the Government accounts and, in particular,

shall have the right to demand the production of books, accounts, connected vouchers and other

documents and papers and to inspect any of the offices of the Lokayukta.

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1. (4)The accounts of the Lokayukta, as certified by the Accountant General of Bihar or

any other person appointed by him in this behalf, together with the audit report thereon, shall

be forwarded annually to the State Government and the State Government shall cause the same to be laid before each House of the State Legislature.

1. (5)Appropriate Joint Committee of Bihar Legislative Assembly and Bihar Legislative Council may decide to do an annual appraisal of the functioning of Lokayukta. The Lokayukta shall submit a compliance report, mentioning detailed reasons where it does not accept the recommendations of the committee, to the Governor. It shall be placed on the table of the two Houses of the Bihar State Legislature.