Chapter IV BUDGETS, ACCOUNTS AND AUDIT

(1) Chief Administrator shall, every year, prepare in the prescribed manner and form a budget of the receipts and expenditure of the Temple and its endowments for the following year and place it before the Committee which may approve it without modification or with such modification as it deems fit. After the approval of the Committee the budget shall be submitted to the State Government for sanction before such date as may be fixed by the State Government in that behalf. (2) Before sanctioning the budget, the State Government shall satisfy them that adequate provision has been made in the budget for the maintenance of the prescribed working balance and for meeting all the liabilities of the Temple and its endowments. If the budget as submitted to the State Government fails to make these provisions, the State Government may modify any part of the budget so as to ensure that such provisions are made. The decision of the State Government sanctioning the budget subject to the modifications, if any, shall be communicated to the Committee at least fifteen days in advance of the commencement of the year to which the Budget relates and in the absence of such communication before the end of the preceding financial year the budget shall be seemed to have been sanctioned in the pursuance of this section.

If in the course of any year the Committee finds 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 State Government: Provided that no alternation shall be made without the consent of the State Government in the working balance.

(1) The State Government shall every year appoint an auditor to audit the accounts of the Temple and its endowments in the prescribed manner . The auditor shall submit his report to Chief Administrator and it shall be the duty of Chief Administrator to submit the audit report to the Committee and send a copy of it to the State Government which may issue such directions therein as they may deem fit, and the Committee shall carry out such directions. (2) The report of the Auditor and the directions issued by the State Government thereon shall be published in the prescribed manner.