Section 186 in Jammu and Kashmir Water Resources (Regulation And Management) Act, 2010
186. Accounts and Audit of Authority
(1)The authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed by the Government in consultation with the Controller and Auditor General of India.(2)The accounts of the authority shall be audited by the Controller and Auditor General of India at such intervals as may be specified by him and any expenditure incurred in connection with such audit shall be payable by the authority to the Controller and Auditor General of India.(3)The Controller and Auditor General of India and any person appointed by him in connection with the audit of the accounts of the authority under the Act, shall have the same rights and privileges and authority in connection with such audit as the Controller and Auditor General of India generally 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 authority.(4)The accounts of the authority, as certified by the Controller and Auditor General of India or any other person appointed by him in his behalf together with the audit report thereon, shall be forwarded annually to the Government and the Government shall cause the same to be laid, as soon as may be after it is received, before the State Legislature.
