Supplementary budget

The provisions of sections 26 and 27 shall apply to the supplementary budget made by the Board, before the Board, a supplementary budget. (1) Notwithstanding anything contained in section 27, the State Government may order that there shall be a concurrent audit of the accounts of the Board. The State Government may also direct a special audit to be made by such auditor as it thinks fit of the accounts of the Board relating to any particular transaction or a class or series of transactions or to a particular period. (2) When an order is made under sub-section (1), the Board shall present or cause to be presented for audit such accounts as the Board shall audit to the person appointed under sub-section (1). (3) The person appointed under sub-section (1) shall demand such information as the said person may require for the purpose of audit and demand the rectification of defects pointed out by such person, unless they are condoned by the State Government.