Section 20 in The M.P. Trade Unions Regulations, 1961
20. Accessibility to the books of accounts.
- The auditor or auditors appointed in accordance with these regulations shall be given access to all the books of the registered 'Trade Union concerned and shall verify the general statement submitted under Section 28 with the accounts and vouchers relating thereto and shall thereafter sign the author's declaration appended to Form J, indicating separately on that form under his signature or their signatures a statement showing in what respect he or they find the return to be incorrect, not, supported by vouchers or not in accordance with the Act. The particulars given in the statement shall indicate-(a)every payment which appears to be unauthorised by the rules of the registered Trade Union concerned or contrary to the provisions of the Act;(b)the amount of any deficit or loss which appears to have been incurred by the negligence or misconduct of any person;(c)the amount of any sum which ought to have been, but is not brought to account by any person.
