Section 19 in Andhra Pradesh Unorganized Workers' Social Security Rules, 2012
19. Maintenance and Audit of Accounts of the Fund.
(a)The Board shall maintain proper accounts and other relevant records and prepare annual statement of accounts including statement of Income and Expenditure and balance sheet, in such form as may be notified by the Government in consultation with the Comptroller and Audit General of India.(b)The accounts of the Board shall be balanced on the 31st March of each year.(c)The Accounts of the fund shall be maintained by the Secretary of the Board and shall be audited by the Comptroller and Auditor General of India.(d)The Government may, also at any time, order special audit of the accounts of the Board.(e)The expenses for the audit shall be as may be approved by the Government.
