Section 21 in Tripura Board of Secondary Education Act, 1973
21. Audit of the accounts of the Board.
(1)The accounts of the Board shall be examined and audited annually in such manner as may be prescribed by an auditor by the State Government.(2)For the purpose of examination and audit under sub-section (1), an auditor under that sub-section may--(a)require in writing the production before him of any document relating to the Board or the assets thereof which he considers necessary for the purpose of audit ;(b)require in writing the personal appearance before him of any person accountable for or having the custody or control of, any such document to answer question relating thereto ; and(c)require any person so appearing before him to submit a statement in writing in respect of any such document.(3)It shall be the duty of the Board, and of every member thereof, and of the Secretary and the members of the staff in the service of the Board, to afford to the auditor every facility for the Examination and audit of the accounts of the Board and to comply with any requisition made by the auditor under sub-section (2) and with the requirement of any rule made in this behalf.(4)Not more than three weeks after the completion of the audit the auditor shall submit to the State Government a report on the accounts audited and shall send a copy thereof to the Board which shall forward it to the State Government together with its observations thereon.(5)The State Government shall take such action on the audit as it thinks fit.(6)The annual audit report shall be laid on the Table of the Tripura Legislative Assembly as soon as may be after it is received by the State Government.CHAPTER - X Supplemental Provisions
