Section 3 in The Bureau of Energy Efficiency (Form of Annual Statement of Accounts and Records) Rules, 2007
3. Accounts of the Bureau.
(1)The Bureau shall prepare the annual statement of accounts for every financial year commencing with 2004-05. The Director-General of the Bureau may authorize the Finance and Accounts Officer to prepare the accounts on his behalf.(2)The Secretary of the Bureau shall supervise the maintenance of the accounts of the Bureau, the compilation of financial statement and return, and shall ensure that all accounts, books, connected vouchers and other documents and papers of the Bureau required by the audit officer for the purpose of auditing the accounts of the Bureau are placed at the disposal of that officer.(3)The annual statement of accounts duly approved by the Governing Council of the Bureau and after certification by the Comptroller and Auditor General of India or his authorized representative, shall be submitted by the Director-General of the Bureau to the Central Government by 15th November of each year or such other date as may be specified by the Central Government from time to time.(4)(a)The Bureau shall prepare the following financial statements alongwith necessary Schedules, notes on accounts and significant accounting policies in accordance with the common format of financial statements prescribed by the Government of India, Ministry of Finance, Controller General of Accounts, namely :-(i)Balance Sheet in Form-A,(ii)Income and Expenditure Account in Form-B,(iii)Receipt and Payment Account in Form-C.(b)The authorized signatories to sign and authenticate the 'Receipts and Payment Account', 'Income and Expenditure Account' and 'Balance Sheet' shall be Finance and Accounts Officer, Secretary and Director-General of the Bureau;(c)The Bureau shall prepare these financial statements in accordance with the notes, instructions and accounting policies for compilation of financial statements as detailed in the common format of financial statements and the instruction issued by the Central government from time to time.
