Section 58(3) in The Orissa Hindu Religious Endowments Act, 1951
(3)[ The accounts of such religious institutions,, as may be notified from time to time by the State Government, shall be audited by Auditors appointed by them in consultation with the Accountant-General and the accounts of other religious institutions shall be audited by the Special Audit Staff appointed by [the Commissioner] [Substituted vide Orissa Act No. 2 of 1981].]
