Accounts and audit

Civil201889 sections

Statutory text

(1) The trustee of every religious institution shall keep regular accounts of all receipts and disbursements.
(2) The accounts of every religious institution which is liable to pay contribution shall be subject to annual audit and the accounts of every religious institution shall be audited once in every three years or if the Board so directs in any case or classes of cases, at a shorter interval.
(3) The audit of the accounts of religious institutions belonging to the former category as aforesaid shall be made by Auditors appointed by the State Government in consultation with the Accountant-General and in the case of any other religious institution, by the special Audit staff appointed by the Board.

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