Section 13 in The Orissa Public Libraries Act, 2001
13. Accounts and Audit.
(1)The Director shall keep regular accounts of receipts to, and disbursements from, the library Fund, under the direction of the Chairperson of the Library Authority, in such manner may be prescribed.(2)The accounts of the Library Authority and the Library Fund shall be subject to audit under the Orissa Local Fund Audit Act, 1948.(3)The Audit report shall be presented by the Director to the Chairperson and copy of the same shall be sent to the Government with a note of action taken on the report.
