Chapter VII BUDGET, ACCOUNTS AND AUDIT

Civil201848 sections10 chapters

29. Executive officer to submit budget to State Government.

Statutory text

(1) The Executive Officer shall, at least one month before the commencement of each financial year, prepare in the prescribed manner and form, a budget estimate of receipts and expenditure of the Devasthan Trust for the following year, and place it before the Committee which may approve it without modifications, or with such modifications, as it may deem fit.
(2) Every such budget shall make adequate provision for,-
- (a) the scale of expenditure including any customary expenditure;
- (b) the due discharge of all liabilities binding on the trust or religious institution;
- (c) expenditure on religious, educational and charitable purposes including donations to other trusts or religious institutions or patients consistent with the objects of the Devasthan Trust or as provided or authorised by or under the provisions of this Act;
- (d) for the encouragement and the spread of religious instructions according to the tenets of the Devasthan Trust;
- (e) expenditure on construction, repairs and renovations of the buildings and preservation and protection of the properties and assets of the Devasthan Trust; and
- (f) the amount of expenditure that may be incurred by a Committee or the Executive Officer towards the administration of the Devasthan Trust.

Chapter VII BUDGET, ACCOUNTS AND AUDIT

Statutory text

(1) The Committee shall keep regular accounts of all receipts and disbursements for each financial year and shall contain all the particulars as may be prescribed.
(2) Wherever the State Government has reason to believe that,-
- (a) the Committee is not keeping regular accounts of all receipts and disbursements as required under sub-section (1); or
- (b) the expenditure in relation to a Devasthan Trust is not being incurred in accordance with the budget; or
- (c) it has become necessary to ascertain the fiscal position of the Devasthan Trust; the State Government may direct the Committee,-
  - (i) to furnish true and audited accounts of the Devasthan Trust and in relation to such period as may specify; or
  - (ii) where the accounts are not annually audited, to get the accounts in relation to such period as he may specify, audited by the auditor appointed under sub-section (1) of section 31.

Chapter VII BUDGET, ACCOUNTS AND AUDIT

Statutory text

(1) The accounts shall be audited or cause to be audited annually by the Committee in accordance with the manner prescribed in rules made in this regard, and such rules shall also include the provisions for appointment of auditor and remuneration which shall be paid to such auditor from the Trust Fund.
(2) Every auditor conducting any audit under this Act, shall have access to the accounts and to all books, vouchers, other documents and records in possession of, or under the control of, the Committee. The Committee and the Executive Officer shall provide to such auditor all facilities for such access.
(3) The auditor shall submit his report to the Committee.

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