Section 20 in THE DELHI URBAN ART COMMISSION ACT, 1973
20. Accounts and audit.—(1) The Commission shall cause to be maintained such books of accounts
and other books in relation to its accounts in such form and in such manner as may, in consultation withthe Comptroller and Auditor-General of India, be prescribed by rules.(2)The Commission shall, as soon as may be after closing its annual accounts, prepare a statement ofaccounts in such form as may be prescribed by rules, and forward the same to the Comptroller andAuditor-General of India by such date, as the Central Government may, in consultation with theComptroller and Auditor-General of India, determine.(3)The accounts of the Commission shall be audited by the Comptroller and Auditor-General of Indiaat such times and in such manner as he thinks fit.(4)The annual accounts of the Commission together with the audit report thereon shall be forwardedto the Central Government, and the Central Government shall cause the same to be laid before bothHouses of Parliament and shall also forward a copy of the audit report to the Commission for takingappropriate action on the matters arising out of the audit report.
