Section 14 in The Delhi Agricultural Produce Marketing (Regulation) General Rules, 2000
14. Audit of Accounts.
(1)The accounts of the Board shall be got audited by a Chartered Accountant to be authorised by the Director once a year immediately after close of the financial year and a copy of the audit report consisting of all items specified in Section 87 of the Act, shall be forwarded to the Director/Secretary, Agricultural Marketing Department (Development Commissioner) by 30th September of the succeeding year.(2)Payment of audit fee for the audit of the accounts of the Board shall be made by the Board at such as may be determined by the Director from time to time.(3)The accounts of the marketing committee shall be got audited once in a year after the close of the financial year by a chartered accountant, authorised by the Director, by 30th September of the succeeding year.(4)Audit fee for the audit of accounts of the marketing committee shall be paid by the committee at such rates as may be approved by the Director from time to time.(5)The Secretary, Agricultural Marketing Department (Development Commissioner) of Government of Delhi may depute any officer to inspect the accounts and stores of the Board at any time if he deems fit. The Secretary/Accounts Officer of the Board shall produce all books of accounts etc. to such officer for inspection.(6)The Vice-Chairman of the Board shall himself or depute any officer to inspect the cash and store account of the marketing committee at least half yearly and it shall be the duty of the Secretary of marketing committee to afford all facilities and produce all documents for such periodical inspection.(7)At the time of audit, the Accounts Officer of the Board or any other officer authorised by him, in case of audit of Board account, or the Secretary of the marketing committee or officer authorised by him in case of audit of accounts of a marketing committee, shall produce or cause to be produced all accounts, registers, documents and other relevant papers which may be called by the audit officer for the purpose of audit. Any explanation called by such officer for the settlement of any discrepancy shall also be immediately furnished to him.
