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State of Tamilnadu - Section

Section 26 in Tamil Nadu Recognised Private Schools (Regulation) Rules, 1974

26. Annual Audit of Accounts.

(1)The authorities to audit the accounts of every private school shall be the following, namely: -
Schools Competent Authority
(1) (2)
(a) Pre-primary, Primary and Middle Schools. Deputy Inspector of Schools.
(b) High Schools, Higher Secondary Schools andTeachers' Training Institutes. Departmental Auditors.
(2)
(a)A copy of the reports on the audit of accounts shall be sent to the District Educational Officers, who shall forward the same to the educational agency.
(b)The educational agency shall, within a period of one month from the date of receipt of the report, submit the same together with its comments, to the District Educational Officer. These comments of the educational agency shall be reviewed by the District Educational Officer.