Section 19 in The National Trust For Welfare Of Persons With Autism, Cerebral Palsy, Mental Retardation And Multiple Disabilities Rules, 2000
19. Maintenance of fund, operation of accounts and preparation of annual statement of accounts.
(1)The funds of the Trust shall be deposited in a nationalised bank and operated by any two of the three signatories nominated by the Board, one of the three being the Chief Executive Officer.(2)The Trust shall maintain proper accounts and other relevant records and prepare the annual statement of accounts including the statement of income and expenditure, receipt and payments, and the balance sheet.(3)The accounts of the Trust shall be audited by the Comptroller and Auditor-General of India at such intervals as may be specified by him and any expenses incurred in connection with such audit shall be payable by the Board to the Comptroller and Auditor-General of India.(4)The Comptroller and Auditor-General of India and any other person appointed by him in connection with the audit of the accounts of the Trust shall have the same rights, privileges and authority in connection with such audit as the Comptroller and Auditor-General of India has in connection with the audit of Government accounts and in particular, shall have the right to demand the production of books of account, connected vouchers and other documents and papers and to inspect the offices of the Trust.(5)The accounts of the Trust as certified by the Comptroller and Auditor-General of India or any other person appointed by him in this behalf, together with the audit report thereon, shall be forwarded by the 31st December every year to the Central Government, and that Government shall cause the same to be laid before each House of Parliament.
