Section 58 in The Orissa Hindu Religious Endowments Act, 1951
58. Accounts and audit.
(1)The trustee of every religious institution shall keep regular accounts of all receipts and disbursements.(2)[ The accounts of every religious institution the annual income of which is calculated for the purpose of assessment of contribution for the year immediately preceding is two thousand rupees or more, shall be subject to annual audit. The accounts of every other religious institution shall be audited in alternative years or if the Commissioner so directs in any case or classes of cases, at a shorter interval.] [Substituted vide Orissa Act No. 2 of 1981](3)[ The accounts of such religious institutions,, as may be notified from time to time by the State Government, shall be audited by Auditors appointed by them in consultation with the Accountant-General and the accounts of other religious institutions shall be audited by the Special Audit Staff appointed by [the Commissioner] [Substituted vide Orissa Act No. 2 of 1981].]
