Maintenance of Accounts

(1) An account shall be kept of the receipts and expenses of each District Library Authority by the Member-Secretary. The Secretary may engage his subordinates of finance and accounts section for this purpose by prior permission of the Chairperson. (2) The accounts shall be open to inspections, shall be subject to audit, disallowance and surcharge and shall be dealt with in all other respects in such manner, as may be prescribed.