Chapter VII Chapter VII

Audit

Audit of accounts.--

1. (1) The accounts of the Board and the Tehsil Committee shall be audited annually by an auditor appointed by the Government.
2. (2) The auditor shall submit his report to the Government and to the Board and the Tehsil Committee.
3. (3) The auditor's audit report shall contain the details of illegal or irregular expenditure or of failure to recover money or other property or of any loss, waste or misapplication of money or other property and of any other matter which the auditor may deem fit to report.
4. (4) The auditor shall, in every such case, certify the amount of such loss, waste or misapplication and the person, who, in the opinion of the auditor, is responsible for such expenditure, waste or misapplication and may, in every such case, certify the amount of such [loss] due from such person.

The Government to pass order on auditor's report.--The Government may, after examining auditor's report and may call for the explanation of any person in regard to any matter mentioned therein, and shall pass such order as it may deem fit.

Sums certified due recoverable as arrear of land revenue.--Every sum certified to be due from any person by the auditor in his report shall be paid by such person within sixty days after the date of demand for the same is issued by the Government and if the sum is not paid, it shall be recovered as an arrear of land revenue.

Money to be deposited in a Bank.--All money belonging to the Wakaf and the Wakaf Fund shall be deposited in a Bank, Scheduled Bank or in the Treasury as may be determined by the Board and shall be operated in such manner as may be prescribed.