40. The President in consultation with the Council of ministers shall appoint an Auditor-General to act on behalf of the Hindusthan Free State. He shall control all disbursements and shall audit all accounts of moneys administered by or under the authority of the Federal Legislature and shall report to the House of Representatives at stated periods determined by law. He shall prescribe the form in which the accounts of the Federation shall be kept and may give directions with regard to the methods or principles in accordance with which any accounts of provinces ought to be kept.