24Accounts and audit
(1) The Board shall maintain proper accounts and other relevant records and prepare an annual statement of accounts of the Trust including the income and expenditure accounts in such form as the Central Government may prescribe and in accordance with such general direction as may be issued by that Government in consultation with the Comptroller and Auditor-General of India.
(2) The accounts of the Trust shall be audited by the Comptroller and Auditor General of India at such intervals as may be specified by him and any expenditure incurred by him in connection with such audit shall be payable by Board to the Comptroller and Auditor-General of India.
(3) The Comptroller and Auditor-General of India and any other person appointed by him in connection with the audit of the accounts of the Trust shall have the same rights, privileges and authority in connection with such audit as the Comptroller and Auditor-General of India generally has in connection with the audit of the Government accounts and in particular, shall have the right to demand the production of books of account, connected vouchers and other documents and papers and to inspect any of the offices of the Trust.
(4) The accounts of the Trust as certified by the Comptroller and Auditor-General of India or any other person appointed by him in this behalf, together with the audit report thereon, shall be forwarded annually to the Central Government, and that Government shall cause the same to be laid before each House of Parliament.
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- 1 Short title and extent
- 2 Definitions
- 3 Constitution of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disability, etc
- 4 Term of office of Chairperson and Members, meeting of Board, etc
- 5 Resignation of Chairperson and Members
- 6 Disqualifications
- 7 Vacation of office by Members
- 8 Chief Executive Officer and staff of Trust
- 9 Vacancies in Board not to invalidate acts, etc
- 10 Objects of Trust
- 11 Powers and duties of Board
- 12 Procedure for registration
- 13 Constitution of local level committees
- 14 Appointment for guardianship
- 15 Duties of guardian
- 16 Guardian to furnish inventory and annual accounts
- 17 Removal of guardian
- 18 Accountability
- 19 Monitoring
- 20 Annual general meeting
- 21 Grants by the Central Government
- 22 Fund
- 23 Budget
- 24 Accounts and audit
- 25 Annual report
- 26 Authentication of orders, etc
- 27 Returns and information
- 28 Power of Central Government to issue directions
- 29 Power of Central Government to supersede Board
- 30 Exemption from tax on income
- 31 Protection of action taken in good faith
- 32 Chairperson, Members and officers of Trust to be public servants
- 33 Delegation
- 34 Power to make rules
- 35 Power to make regulations
- 36 Rules and regulations to be laid before Parliament