Chapter IV BUDGET, ACCOUNTS AND AUDIT

1. (1) The Committee shall, before the end of March in each financial year, submit to the Commissioner in such form as may be determined by him, a budget estimate of the receipts and expenditure of the Devaswom for the following financial year.
2. (2) Every such budget shall make adequate provision for—
   • (a) the pathivuor scale of expenditure for the time being in force;
   • (b) the due discharge of all liabilities of the Devaswom;
   • (c) the construction, repair, maintenance and renovation of buildings connected with the Devaswom; and
   • (d) the maintenance of a working balance.
3. (3) The Commissioner may, after giving notice to the Committee in the prescribed manner and after considering its representations, if any, make such modification, omissions or additions in the budget as the Commissioner may deem fit.
4. (4) The Commissioner shall sent a copy of the budget as approved by him to the Government.

If, in the course of any year, the Committee considers it necessary to modify the figures shown in the budget with regard to its receipts or expenditure, it may submit a supplementary or revised budget to the Commissioner:

Provided that no modification shall be made in the working balance without the consent of the Commissioner.

1. (1) The Committee shall keep regular accounts of all receipts and disbursements.
2. (2) The accounts of the Devaswom shall be subject to concurrent audit, namely, the audit shall take place as and when expenditure is incurred.
3. (3) The audit shall be made by auditors appointed in the prescribed manner, who shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (Central Act 45 of 1860).

After completing

audit for any year or shorter period or for any transaction or series of transactions, as he deems fit, the auditor shall sent a report to the Commissioner.

1. (1) The Auditor shall specify in his report all cases of irregular, illegal or improper expenditure or of failure to recover moneys or other property due to the Devaswom or of loss or waste of money or other property thereof, caused by neglect or misconduct.
2. (2) The auditor shall also report on such other matters relating to the accounts as may be prescribed or on matters on which the Commissioner is entitled to require the report.

1. (1) The Commissioner shall sent a copy of every audit report to the Committee and it shall be the duty of the Committee to rectify any defects or irregularities pointed out by the auditor and report the same to the Commissioner.
2. (2) If, on a consideration of the report of the auditor along with the report, if any, of the Committee, the Commissioner is satisfied that the Committee or any officer or other employee of the Devaswom was guilty of misappropriation or deliberate fritter of fund of Devaswom or of gross neglect resulting loss to the Devaswom, the Commissioner may, after giving notice to the Committee or such officer or other employee to show cause why an order of surcharge should not be passed against it or him and after considering its or his explanation, if any, by order, certify the amount so lost and direct the Committee or such officer or other employee to pay, within a specified time, such amount personally and not from the funds of the Devaswom: Provided that if in respect of any expenditure or dealing with the property of the Devaswom, the Committee or such officer or other employee had obtained the directions of the Commissioner or the Government had acted in accordance with the such directions, the Committee or such persons shall not be held responsible.
3. (3) The Commissioner shall forward a copy of the order under sub-section
4. (2) with the reasons for the same by registered post to the Committee or the officer or other employee concerned.
5. (4) The Committee or officer or other employee aggrieved by an order of the Commissioner under sub-section (2), may, within 30 days of the receipt of that order, apply to the Court to modify or set aside the order, and the court, after taking necessary evidence the court may confirm, modify or remit the surcharge.
6. (5) An order of surcharge under this section against the Committee shall not bar a suit for accounts against it except in respect of the matters finally dealt with by such order.
7. (6) Any amount recoverable from the Committee or any officer or other employee by way of surcharge may, on requisition made by the Commissioner, be recovered under the provisions of the Kerala Revenue Recovery Act, 1968, as if, it were an arrear of public revenue due on land.