Audit of the Accounts of the Board

Audit of the Accounts of the Board

1. (1) The accounts of the Board shall be examined and audited annually in such manner as may be prescribed, by an auditor appointed by the Government besides audit by the Accountant General concerned as and when he so desires.
2. (2) For the purpose of examination and audit under subsection (I), an auditor appointed under that sub-section may,-
   • (a) require in writing the production before him of any document relating to the Board or the assets thereof which he considers necessary for the purposes of audit;
   • (b) require in writing the personal appearance before him of any person accountable for or having the custody or control of, any such document to answer any question relating thereto; and
   • (c) require any person so appearing before him to submit a statement in writing in respect of any such document.
3. (3) It shall be the duty of the Board, and of every member thereof, and of the secretary and the member of the staff in the service of the Board to afford to the auditor every facility for the examination and audit of the accounts of the Board and to comply with any requisition made by the auditor under sub-section
4. (2) and with the requirement of any rule made in this behalf.
5. (4) Not more than three weeks after the completion of the audit he shall submit to the Government a report on the account audited, and shall send a copy thereof to the Board which shall forward it to the Government together with observations thereon.
6. (5) The Government shall take such action on the audit reports as it think fit.