Accounts.

(1) The officer authorised by the Board shall keep regular accounts of all receipts and disbursements. Such accounts shall be kept for each calendar year separately in such form and shall contain such particulars as may be prescribed. (2) The accounts of the Shrine shall be audited annually by a person who is a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949, or by such other person as may be authorised in this behalf by the Government. (3) Every auditor conducting the audit under sub-section (2) shall have access to the accounts and to all books, vouchers, other documents and records in possession of or under the control of the officer authorised by the Board.