Section 14 in Jammu and Kashmir Compensatory Afforestation Fund Rules, 2018
14. Accounts.
(1)State Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed in consultations with the Accountant General, Jammu and Kashmir.(2)The accounts of State Authority shall be audited by the Accountant General at such intervals as may be specified by him and any expenditure incurred in connection with such audit shall be payable by the State Authority to the Accountant General.(3)The Accountant General and any other person appointed by him in connection with the audit of the accounts of the State Authority shall have the same rights and privileges and authority in connection with such audit as the Accountant General generally has in connection with the audit of the Government accounts and, in particular, shall have the right to demand the production of books, accounts, connected vouchers, other documents and papers and to inspect the office of the State Authority.(4)The Accounts of the State Authority as certified by the Accountant General or any other person appointed by him in this behalf together with the audit report thereon, shall be forwarded annually to the Government by the State Authority.(5)The Accountant General shall, within a period of six months from the date of notification of these rules, audit the accounts of all the monies which have been transferred by the Ad hoc Authority to the State Compensatory Afforestation Fund Management and Planning Authorities constituted in the State in compliance of guidelines dated the 2nd July, 2009 and submit the report to the Government under this section.(6)The Government shall have the power to conduct the special audit or performance audit of the State Fund and of the State Authority through the Accountant General.
