Section 27 in The Rajasthan Public Trust Rules, 1962
27. Manner of annual audit of accounts.
The trustee shall get the accounts audited annually by an auditor, who shall prepare a report relating to the accounts audited which shall in addition to information required by Sub-section (2) of Section 34 also contain the following particulars:(1)(a)whether accounts are maintained regularly and in accordance with the provisions of the Act and rules made thereunder;(b)whether receipts and disbursements are properly and correctly shown in the accounts;(c)whether the cash balance and vouchers in the custody of the manager or working trustee on the date of the audit were in agreement with the accounts:(d)whether all books, deed, accounts, vouchers or other documents or records required by the auditor were produced before him;(e)whether an inventory certified by the manager or working trustee, of the movable of the public trust has been maintained;(f)whether the manager or working trustee or any other person required by the auditor to appear before him, did so and furnished the necessary information required by him(g)whether any property or funds of the trust were applied for any object or purpose other than the object or purpose of the trust;(h)the amount of outstanding for more than one year and the amount written off, if any;(i)whether tenders were invited for repair or construction involving expenditure exceeding Rs. 100/-;(j)whether quotations were invited for the purchases of articles exceeding Rs. 100/-;(k)whether any money of the public trust has been invested contrary to the provisions of the Act;(l)alienation, if any, of the immovable property contrary to the provisions of the Act which have come to the notice of the auditor;(m)any special matter which the auditor may think fit or necessary to bring to the notice of the Assistant Commissioner.
