Accounts and audit

General200564 sections

Statutory text

(1) The Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts including the balance-sheet in such form as the Government may be rules prescribed in consultation with the Accountant General of Assam, Mizoram etc. having its office at Shillong.
(2) The accounts of the Authority shall be subject to audit annually by the Accountant General of Assam, Mizoram etc. having office at Shillong or by any other officer on his behalf.
(3) Any such officer as may be authorised by him in connection with the audit of accounts of the Authority shall have the same right, privilege and authority in connection with such audit as the Accountant General has in connection with the audit of the Government accounts and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect the office of the Authority.
(4) The accounts of the Authority as certified by the Accountant Geneal or any other officer appointed by him in this behalf together with the audit report thereon shall be forwarded annually to the Government and the Government, after obtaining an order of the Governor in this regard, shall cause a copy of the same to be laid before the Legislative Assembly.

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