Section 38 in The Administator-General's (United Provinces) Rules, 1929
38. Audit.
- [(1) (i) The accounts of the Administrator-General shall be audited twice a year by the Accountant-General, Uttar Pradesh, or such member of his staff as he may appoint in this behalf.] [Substituted by Noti. No. 3153/VII-AI-80-67, dated 16th September, 1971, published in U.P. Gazette, dated 25th September, 1971, p. 2938, Part l-A.](ii)The accounts of the Administrator-General in regard to estates under administration shall be balanced every half-year, viz, on June 30, and December 31.(iii)The said accounts shall be examined by the auditors who shall report thereon as provided by Section 45 of the Act. The auditors shall examine the books specified in Schedule I, Part I, and shall also have access of any other book or books kept by the office which shall be necessary for or facilitate the examination and auditing of the accounts of the Administrator-General.(iv)Any person who is summoned under the Act by an auditor shall be entitled to be paid his travelling and other reasonable expenses, which upon being certified by the auditor shall be paid by the Administrator-General and debited to the estate concerned : Provided that no expenses shall be incurred without first ascertaining them, and provided also that if such expenses are likely to exceed Rs. 50 previous sanction of the Government shall be necessary. Sanction of the Government is also necessary together with an allotment of funds if the expenses under Section 46 of the Act proposed to be incurred are in connexion with the accounts of a closed estate or an insolvent estate or an estate which has no sufficient funds.(2)Cost of audit. - The cost and other expenses in connexion with the audit of the Administrator-General's accounts shall be paid by the various estates under his charge at the rate of 50 NP per cent. on the total value of the estates, which shall be calculated in the same way as under rule 29 for the purpose of Section 42 of the Act. The audit fee shall be paid at the close of the audit on the value of assets realized during the half-year under audit, but no audit fee shall be debited to the accounts of an estate so as to leave a debit balance. At the time of closing the accounts of an estate the audit fee on the estimated value of the property not sold shall be reserved and shall be paid at the close of the following audit:Provided that Government may reduce the percentage or the amount of the audit fee on a particular estate or estates in cases in which the audit has been unusually simple or may reduce or remit the audit fees where they would result in hardship to the heirs, legatees or creditors having regard to the circumstances of the case which may be brought to the notice of the Government by the Administrator-General:Provided further that nothing contained in this rule shall effect the order of payment of administration expenses (which include audit fee) under the provision of law.
