Section 27 in Uttarakhand Disaster Mitigation, Management and Prevention Act, 2005
27. Accounts and Audit.
(1)The accounts of the Authority shall be prepared and maintained in such form and manner as may be prescribed.(2)The Authority shall cause to be prepared for each financial year an annual statement of accounts In such form as may be prescribed.(3)The accounts of the Authority shall be audited by an auditor duly qualified to Act as an auditor of companies under section 226 of the Companies Act, 1956.(4)The said auditor shall be appointed by the Authority.(5)Every auditor appointed to audit the accounts of the Authority under this Act shall have a right to demand the production of books of accounts, connected vouchers and other documents and papers, to inspect the offices of the Authorities and to requires such information from the Authority as he may think necessary for performance of his duty as an auditor.(6)The auditor shall send a copy of his report together with an audited copy of accounts to the Authority which shall, as soon as, may be after the receipt of the audit report, forward the same to the State Government.(7)The State Government shall, as soon as, may be after the receipt of the audit report under sub-section (6), cause the same to be laid before the State Assembly.
