Accounts and Audit

Health200765 sections14 chapters

Chapter IX FINANCE, ACCOUNTS, AUDIT AND REPORTS OF COUNCILS

Statutory text

(1) The accounts of the Council shall be prepared and maintained in such form and in such manner as may be prescribed by rules.
(2) The Council shall cause to be prepared for such financial year an annual statement of accounts in such form as may be prescribed by rules.
(3) The accounts of the Council shall be audited by an Auditor duly qualified to act as an Auditor of companies under section 226 of the Companies Act, 1956.
(4) The Auditor shall be appointed by the Council.
(5) Every Auditor appointed to audit the accounts of the Council under this Act shall have a right to demand the production of books of accounts, connected vouchers and other documents and papers, to inspect the offices of the Council and to require such information from the Council as he may think necessary for performance of his duty as an auditor.
(6) The Auditor shall send a copy of his report together with the copy of audited accounts to the Council which shall, as soon as may be after the receipt of the audit report, forward the same to the State Government.
(7) The State Government shall, as soon as may be, after the receipt of the audit report under sub-section (6), cause the same to be laid before the State Legislature.

Study data processing for this section.

PDF: pending for this language.