section 26
Accounts and Audit
The Himachal Pradesh Infrastructure Development Act, 2001Infrastructure200133 sections6 chapters
Chapter V FINANCE, ACCOUNTS, AUDIT AND ANNUAL REPORT
Statutory text
- (1) The accounts of the Board shall be prepared and maintained in such form and in such manner as may be provided by regulations.
- (2) The Board shall cause to be prepared for each Financial year an annual statement of accounts in such form as may be provided by regulations.
- (3) The accounts of the Board shall be audited by an auditor duly qualified to act as an auditor of Companies under section 226 of the Companies Act, 1956 (1 of 1956).
- (4) The auditor shall send copy of the report together with audited copy of accounts to the Board which shall, as soon as may be, after the receipt of the audit report forward the same to the State Government.
- (5) The State government shall cause the audit report together with audited copy of accounts to be laid before the State Legislature, as soon as may be, after the receipt of the same under sub section (4).
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