Section 20 in West Bengal Yoga and Naturopathic System of Medicine Rules, 2015
20. Audit.
(1)The accounts of the Council shall be audited in terms of the previous of sub-section (3) of section 39 of the Act.(2)In auditing the accounts, the auditors shall also see that the accounts have been kept and presented in the proper proforma, that the particular items of receipts and expenditure are stated in the sufficient details, that the payments are supported by adequate vouchers and authority, that all are recovered or which ought to have been recovered are brought into account and that receipt and expenditure are such as are authorized by the Act or the rules or die regulations made thereunder. They shall also ascertain the unpaid liabilities of the Council and also whether these can be met out of the funds of the Council when falling due.(3)The President or the Vice-President or the Registrar shall, at the time of audit, cause to be produced all accounts, registers, documents and subsidiary papers which may be required by the auditors for the purpose. He shall also produce the cash balance and the balance of the imprest before the auditors for verification.(4)The President shall, on receipt of the report of audit from die auditors, forward a copy thereof to the State Government. He shall place the report at the next meeting of the Council for consideration and decision as to the action to be taken to remedy the defects and irregularities, if any, pointed out in the report. A copy of the resolution adopted by the Council to remedy the defects and irregularities pointed out by the auditors in their report shall also be forwarded to the State Government by the President.
