18Accounts and audit
(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 Central Government may, by rules, prescribe, and in accordance with such general directions as may be issued by that Government, in consultation with the Comptroller and Auditor General of India.
(2) The accounts of the Institute shall be audited by the Comptroller and Auditor-General of India and any expenditure incurred by him in connection with such audit shall be payable by the Institute to the Comptroller and Auditor-General of India.
(3) The Comptroller and Auditor-General of India and any person appointed by him in connection with the audit of the accounts of the Institute shall have the same rights, privileges and authority in connection with such audit as the Comptroller and Auditor-General of India has in connection with the audit of the Government accounts and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect the offices of the Institute as well as of the institutions established and maintained by it.
(4) The accounts of the Institute 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 both Houses of Parliament.
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- 1 Short title and commencement
- 2 Declaration of the Sree Chitra Tirunal Medical Centre Society for Advanced Studies in Specialities, Trivandrum, as an institution of national importance
- 3 Definitions
- 4 Incorporation of Institute
- 5 Composition of Institute
- 6 Term of office of and vacancies among members
- 7 President of Institute
- 8 Allowances of President and members
- 9 Meetings of Institute
- 10 Governing Body and other committees of Institute
- 11 Staff of Institute
- 12 Objects of Institute
- 13 Functions of Institute
- 14 Vesting of property
- 15 Payment to Institute
- 16 Fund of Institute
- 17 Budget of Institute
- 18 Accounts and audit
- 19 Annual report
- 20 Pension and provident funds
- 21 Authentication of orders and instruments of Institute
- 22 Acts and proceedings not to be invalidated by vacancies, etc
- 23 Grant of medical degrees, diplomas, etc., by Institute
- 24 Recognition of medical qualifications granted by Institute
- 25 Control by Central Government
- 26 Disputes between Institute and Central Government
- 27 Returns and information
- 28 Transfer of service of existing employees
- 29 Continuance of facilities at Institute
- 30 Power to remove difficulties
- 31 Power to make rules
- 32 Power to make regulations
- 33 Rules and regulations to be laid before Parliament