Section 85 in Sikkim Urban and Regional Planning and Development Act, 1998
85. Accounts and Audit.
(1)The Board and every Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts including the balance sheet in such form as may be prescribed.(2)The accounts maintained under sub-section (1) shall be subject to audit annually by the Account General of the State and any expenditure incurred by him in connection with such audit shall be payable by the concerned Authority to the Account General.(3)The Accountant General or any person appointed by him in connection with the audit of accounts under sub-section (2), shall have the same right, privilege, and authority in connection with such audit as the Accountant General has in connection with the Government accounts and in particular shall have the right to demand the production of books, accounts, connected vouchers and other documents and paper and to inspect the office of the concerned Authority. The accounts as certified by the Account General or any other person appointed by him in this behalf together with the audit report thereon shall be forwarded annually to the Government-(a)Directly in the case of the Board;(b)Through the Board, in the case of the Authority.
