Section 40 in Assam Urban Water Supply and Sewerage Board Act, 1985
40. Accounts and Audit.
(1)The accounts of the Board shall be maintained in such manner and in such form as may be prescribed.The Board shall prepare an annual statement of accounts in such form as may be prescribed.(2)The accounts of the Board shall be audited either by the Examiner of Local Accounts or by such Audit Authority as the State Government may direct.(3)The auditor shall in connection with such audit have such rights, privileges and authority as may be prescribed and in particular, the right to demand the production of books, accounts, connected vouchers and other documents and to inspect any of the offices of the Board.(4)The Secretary shall cause the report of the auditor to be printed and forward a printed copy thereof to each Director and shall bring such report before the Board for consideration at its next meeting.(5)The Board shall remedy, forthwith, any defects or irregularities that may be pointed out by the auditor and submit a report thereon to the Government.
