Accounts and audit

(1) The Committee shall keep regular accounts of all receipts and disbursements. (2) The accounts of the Devaswom shall be subject to concurrent audit, namely, the audit shall take place as and when expenditure is incurred. (3) The audits shall be made by auditors appointed in the prescribed manner, who shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (Central Act 45 of 1860).