Section 15 in THE ANDHRA PRADESH COMMISSIONERATE OF HIGHER EDUCATION ACT, 1986
15. Accounts and Audit -
(1)The Commissionerate shall cause to be maintained such books of account and other books in relation to its account in such form and in such manner as may be prescribed.(2)The Commissionerate shall as soon as may be after closing its annual accounts, prepare a statement of accounts in such form, and forward the same to the Government by such date, as the Government may determine.(3)The accounts of the Commissionerate shall be audited by such authority, at such times and in such manner as may be prescribed.(4)The annual accounts of the Commissionerate together with the audit report thereon shall be forwarded to the Government and the Government shall cause the same to be laid before the Legislative Assembly of the State and shall also forward a copy of the audit report to the Commissionerate for taking suitable action on the matters arising out of the audit report.
