Section 87 in The Delhi Agricultural Produce Marketing (Regulation) Act, 1998
87. Audit of Accounts.
(1)The account of the Board and the marketing committee shall be audited by a person or persons authorised by the Director.Explanation. - The audit for any year under sub-section (1) shall include-(a)examination and verification of cash balance and other securities;(b)valuation of the Assets and Liabilities;(c)investigations into and verification of the circumstances and reasons for the variation between the budget estimates and actual expenditure;(d)audit of the work accounts;(e)physical verification of stores and stocks.(2)The person auditing the accounts of the Board or of a marketing committee shall have free access to all the books of accounts and to all papers, vouchers, stocks and property and other records and correspondence relating to accounts of the Board or of the marketing committee, as the case may be, who shall be allowed to verify the cash balance and physical check of such property.(3)The Vice-Chairman or any other officer of the Board or the Marketing Committee, as the case may be, shall furnish to the person auditing the accounts all such information as to any transaction and working of the Board or the Marketing Committee as the case may be, as such person may require.(4)The audit fee, as may be determined by the Director, shall be paid by the Board or the Marketing Committee, as the case may be, in the manner specified by him in writing.
