Section 10 in Jharkhand Tourism Development and Registration Act, 2015
10. Budget, Accounts and Audit.
(1)The Authority shall prepare a budget every year in respect of the financial year next ensuing, showing the estimated receipts and expenditures of the Authority and shall forward it to the State Government such number of copies thereto as may be prescribed by Rules and the State Government may issue any directive as may be considered expenditure for the purpose of this Act.(2)The Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts including the profit and loss account and the balance sheet in such form as may be prescribed by the Government.(3)The accounts of the Authority shall be audited annually by the Internal Audit Section under the Finance Department, Jharkhand and any expenditure incurred by it in connection with such audit shall be payable by the Authority to the Internal Audit Section under the Finance Department, Jharkhand and the Authority shall forward the same to the Department.(4)The Internal Audit Section under the Finance Department, Jharkhand shall have the same rights, privileges and authority in connection with such audit as Accountant General of Jharkhand has in connection with the audit of Government accounts and in particular, shall have the right to demand the production of books, accounts, connected vouchers, documents and papers of the Authority.(5)The accounts of the Authority as certified by the Internal Audit Section under the Finance Department, Jharkhand together with the audit report thereon shall be forwarded annually by the Authority to the Department.
