Maintenance of accounts and their audit

General196016 sections

Statutory text

(1) The accounts of every Gaushala which has been registered under section 5 shall be properly maintained and balanced each year. The accounts shall be audited annually by a person or persons approved by the State Government in this behalf. The auditor shall furnish copies of his audit note to the trustee of the Gaushala and to the Registrar within four months of the end of the accounting year or within such further time as the Registrar may, for reasons to be recorded in writing, grant.
(2) Every auditor acting under sub-section(1) shall have access to the accounts and to all books, vouchers and other documents and records in the possession or under the control of the trustee.
(3) Within six months of the end of the year for which the accounts are balanced, or within such further time as the Registrar may, for reasons to be recorded in writing, grant, the trustee of every Gaushala shall furnish to the Registrar a statement of the accounts in such form and containing such particulars as may be prescribed.

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