Section 21 in The Orissa Hindu Religious Endowments Rules, 1959
21.
(1)The accounts of any religious institution shall be audited at the office of the religious institution concerned or at such other place as the Commissioner may by a special order on that behalf direct from time to time.(2)While auditing the accounts of a religious institution, the auditors shall examine and state in their report-(a)whether there have been deviations-(i)from annual dictum, if any, fixed in respect of its services; and(ii)from its budget;(b)whether the various items of income have been realised in time and whether legal steps to recover amounts overdue have been taken;(c)whether proper investments of its surpluses and balances have been made;(d)whether every item of its expenditure has been sanctioned by the authority competent in that behalf and is supported by a proper voucher;(e)whether there has been any diversion of its funds for purposes other than those for which the endowment was established;(f)whether a correct inventory of its valuables has been maintained;(g)whether a correct list of its liabilities has been maintained;(h)whether its assets including its cash balances, have been verified by him and whether the cash balance was readily forthcoming for verification;(i)whether the accounts and registers required to be maintained are maintained properly;(j)whether all collections have been brought into account without delay;(k)whether any claim has been barred by limitation and if so, the reasons therefor.(l)The auditor shall also mention in his report-(i)Contents of the audit report - (i) Cases of illegal transfers of immovable properties by the trustee;(ii)cases of illegal exchange on conversion of movable properties into cash or properties of any other description;(iii)whether there was any necessity for such a transfer, exchange or conversion at the time when it was done and whether the deity or the institution has been benefited by such transfers, exchange or conversion;(iv)in case of conversion into cash, whether the amount so obtained was at the prevailing market rate at the time Of conversion ; and(v)any other suggestion for decreasing the expenditure of the institution.(m)The auditor shall also append to his report-(a)a statement of receipts and charges under the budget heads,(b)a statement of income and expenditure,(c)a consolidated statement of assets and liabilities, and(d)a consolidated statement of the demand, collection and balance of all items of revenues or income of decrease both arrears and current outstanding in cash or in kind up to the date of audit;(n)The auditor shall prepare and furnish three copies of an abstract of the audited accounts (receipts and charges and balance sheet) for publication by the Commissioner within sixty days after the receipt of the audit report by affixture on the notice-board or on the front door of the religious institution concerned.Rule under Section 76 (k)
