Section 14 in The Electricity (Supply) Annual Accounts Rules, 1985
14. Adoption of annual accounts by the Board.
(1)Annual accounts of a Board shall be considered and initially adopted by the Board before their submission for audit to the Comptroller and Auditor-General of India or to any other person authorised by him in this behalf.(2)These accounts shall, upon completion of the audit by the aforesaid authority and after incorporating therein any changes necessitated be considered and finally adopted by the Board.Annexure IAnnual Statement of Accounts
