Section 21 in Rajasthan Official Trustees Rules, 1956
21. Audit.
(1)The accounts of the Official Trustee shall be audited twice a year by the auditors of the Examiner of Local Fund Accounts.(2)The accounts of the Official Trustee in regard to under administration shall be balanced every half-year, viz. on 30th June and 31st December.(3)The said accounts shall be examined by the auditor who shall report, thereon as provided in Section 19 (2) of the Act. The auditor shall examine the books specified in the Schedule II, and shall also have access to any other book or books kept by the office, which shall be necessary for or facilitate the examination and auditing of, the accounts of the Official Trustee.(4)Any person, who is summoned under the Act by an auditor shall be entitled to be paid his traveling and other reasonable expenses, which upon being certified by the auditor, shall be paid by the Official Trustee and debited to the trust concerned.
