Audit of accounts

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.