Explanation—The expression “Scheduled Areas” shall have the same meaning as assigned to it in Part C of the Fifth Schedule to the Constitution of India.

Accounts and audits

1. (1) The accounts of aided educational institutions shall be kept in the prescribed manner and shall be subject to yearly audit.
2. (2) The provisions contained in the Orissa Local Fund Audit Act, 1948 shall, mutatis mutandis, apply for the purposes of audit of the accounts of aided educational institutions.
3. (3) For the purposes of the said Act, the State Government may appoint any officer to be the Examiner of Local Accounts.