Section 25 in Bangalore Water Supply and Sewerage Act, 1964
25. Accounts and audit.
(1)The Board shall cause proper accounts and other records in relation thereto to be kept, including the proper system of internal check and prepare an annual statement of accounts, including the income and expenditure account and the balance sheet in such form as may be prescribed by [regulations] [Substituted by Act 6 of 1966 w.e.f. 17.3.1966.] [x x x] [Omitted by Act 18 of 1984 w.e.f. 21.4.1984.].(2)The accounts of the Board shall be audited by [such auditors as may be appointed by the Government] [Substituted by Act 18 of 1984 w.e.f. 21.4.1984.] and any expenditure incurred [x x x] [Omitted by Act 18 of 1984 w.e.f. 21.4.1984.] in connection with such audit shall be payable by the Board [x x x] [Omitted by Act 18 of 1984 w.e.f. 21.4.1984.].(3)The [auditor appointed by the Government] [Substituted by Act 18 of 1984 w.e.f. 21.4.1984.] shall have the same rights, privileges and authority in connection with such audit as the Comptroller and Auditor-General of India has in connection with the audit of Government accounts and in particular shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers, and to inspect any of the offices of the Board.(4)The accounts of the Board as certified by the [auditor] [Substituted by Act 18 of 1984 w.e.f. 21.4.1984.] together with the audit report thereon shall be forwarded annually to the State Government and the State Government may issue such instructions to the Board in respect thereof as it deems fit and the Board shall comply with such instructions.(5)The State Government shall,-(a)cause the accounts of the Board together with the audit report thereon forwarded to it under sub-section (4) to be laid annually before the State Legislature; and(b)cause the accounts of the Board to be published in the manner prescribed by [regulations] [Substituted by Act 6 of 1966 w.e.f. 17.3.1966.] and make available copies thereof on sale at a reasonable price.
