Accounts and Audit

(1) The Financial Advisor and Chief Accounts Officer shall keep regular accounts of all receipts and disbursements for each financial year separately in such form and containing such particulars as may be prescribed.

(2) (a) The accounts of the Tirumala Tirupathi Devasthanams shall be audited annually or if the Government so directs in any case at short intervals.

(b) The audit referred to in clause (a) shall be made by auditor appointed by the Government for the purpose and the auditor shall send a report to the Government containing such particulars as may be prescribed.