Accounts and Audit

Health202540 sections

Statutory text

(1) The Institute 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, by rules prescribe, and in accordance with such general directions as may be issued by the Government, in consultation with the Finance Department.
(2) The accounts of the Institute shall be audited in such manner and by such auditors as Government may direct and the cost of such audit shall be a charge on the fund of the Institute.
(3) The Accounts of the Institute as audited by the auditor together with the audit report thereon shall be submitted by the Director to the Governing Body which shall forward them to the Government with such comments as may be deemed necessary.

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