Andhra Pradesh Yogadhyayana Parishad Act, 1987
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13. Annual financial statement
(1) The Parishad shall prepare an annual financial statement on or before such date as may be prescribed of the estimated capital and revenue receipts and expenditure for the ensuing year. (2) The said statement shall include a statement of salaries and allowances of members, officers and servants of the Parishad and of such other particulars as may be prescribed. (3) The Government shall, as soon as may be after receipt of the said statement, cause it to be laid on the table of Legislative Assembly of the State. (4) The Parishad shall take into consideration any comments made on the said statement in the Legislative Assembly of the State. (5) The Parishad may at any time during the year in respect of which a statement under sub-section (1) has been submitted, submit to the Government a supplementary statement, and all provisions of this section shall apply to such statement as they apply to such statement under the said sub-section.
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14. Subventions and loans to the Parishad
(1) The Government may, with the approval of the Legislative Assembly of the State, from time to time make subventions to the Parishad for the purpose of this Act on such terms and conditions as the Government may determine. (2) The Government may, from time to time advance loans to the Parishad for purposes of this Act on such terms and conditions as the Government may determine.
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15. Powers of Parishad to borrow
(1) The Parishad may, from time time, with the previous sanction of the Government and subject to the provisions of this Act, and to such conditions as may be prescribed, barrow any sum required for the purposes of this Act. (2) The maximum amount which the Parishad may at any time borrow under sub-section (1) shall be Rs. 2,00,000 unless the Government by notification fix higher maximum amount.
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16. Accounts and Audit
(1) The Parishad shall cause proper accounts and other records in relation thereto to be kept, including the proper systems of internal check and prepare an annual statement of accounts, including the income and expenditure account and the balance sheet in such form as may be prescribed by regulations. (2) The accounts of the Parishad shall be audited by such persons as may be appointed by the Government and any expenditure incurred in connection with such audit shall be payable by the Parishad to the Government. (3) The person so appointed and any other person authorised by him in connection with the audit of the accounts of the Parishad shall have the same rights, 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 and other documents and papers, and to inspect any of the offices of the Parishad. (4) The account of the Parishad certified by the person so appointed or any other person authorised by him in this behalf together with the audit report thereon shall be forwarded annually to the Government and the Government may issue such instructions to the Parishad in respect thereof as they deem fit and the Parishad shall comply with such instructions. (5) The Government may cause the accounts of the Parishad together with the audit report, thereon forwarded to them under sub-section (4) to be laid annually before the Legislative Assembly of the State.
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17. Authentication of orders and other instruments of the Parishad
All orders and decisions of the Parishad shall be authenticated by the signature of the Secretary or any other officer authorised by the Secretary in this behalf and all other instruments issued by the Parishad shall be authenticated by the signature of such officer of the Parishad as may be authorised by the Parishad in this behalf.
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18. Inspection and control
The Government shall have the right to cause an inspection to be made by such person or persons as they may direct of the affairs and properties of the Parishad, its buildings, libraries and equipment maintained by the Parishad and also to cause an enquiry to be made into any matter connected with the functioning of the Parishad. The Government shall in every case give notice to the Parishad of their intention to cause such inspection or enquiry to be made and the parishad shall be entitled to be represented thereat.
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19. Power to make Regulation
The Parishad may, with the previous approval of the Government, make regulations not inconsistent with this Act and the Rules made thereunder to provide for all or any of the following matters, namely:- (a) the administration or the funds and other properties of the Parishad and the maintenance of its accounts; (b) the procedure to be followed at the meeting of the governing council and the manner in which the council shall conduct its meeting; (c) the duties of officers and employees of the Parishad and their salaries, allowances and other conditions of service; (d) the procedure to be followed by the Parishad for inviting, considering and accepting tenders; and (e) any other matter arising out of the Parishad's functions under this Act in respect of which it is necessary or expedient to make regulations.
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20. Power to make rules
(1) The Government may, by notification, make rules for carrying out all or any of the purposes of this Act. (2) Every rule made under this Act, shall, immediately after it is made, be laid before the Legislative Assembly of the State if it is in session and if it is not in session in the session immediately following for a total period of fourteen days which may be comprised in one session or in two successive Sessions, and if, before the expiration the Sessions in which it is so laid or the Session immediately following, the Legislative Assembly agrees in making any modification in the rule or in the annulment of the rule, the rule, shall, from the date on which the modification or annulment is notified, have effect only in such modified form or shall stand annulled as the case may be, so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
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