Section 26 in The Tamil Nadu Bhoodan Yagna Rules, 1959
26. Audit.
(1)The audit of the Accounts of the State Board shall be conducted by the Examiner of Local Fund Accounts. The audit charges, viz., the expenditure on pay and allowances of the audit staff shall be met out of the Funds of State Board.(2)In auditing the accounts of the State Board's Fund, the auditor shall verify cash balance and state in the report whether the cash was readily forthcoming for verification.(3)The auditor shall, in the course of the audit, verify the debentures, share certificates, Government bonds and other securities and the bank pass books and report whether they were found correct.(4)The auditor shall report, among other points arising in audit-(i)whether the accounts and registers required to be main tamed are kept properly;(ii)whether the contributions and other receipts due to the State Board have been realized at the proper time and whether due steps have been taken to recover the sums overdue and, if not, in which cases such action has not been taken;(iii)whether all collections have been brought to account promptly;(iv)whether any contribution has been remitted or reduced and if so, under proper authority;(v)whether the expenditure incurred is in accordance with the sanctioned budget and if there are deviations from such budget, what the deviations are;(vi)whether every item of expenditure has been sanctioned by the competent authority and is supported by a proper voucher;(vii)whether there is any item of expenditure which, in the opinion of the auditor is prima facie extravagant; and(viii)whether the moneys not required for immediate expenditure have' all been deposited in banks and surplus funds have been invested.(5)The auditor shall also report any material impropriety or irregularity which he may observe in the expenditure, in the collection of contributions due to the State Board or in the accounts, and also all cases of loss or waste of money together with the names of persons directly or indirectly responsible for the loss or waste.(6)An auditor shall append to his report-(a)a statement of receipts and charges under the budget heads;(b)a statement of income and expenditure;(c)a consolidated statement of assets and liabilities;(d)a statement of debentures, share certificates, Government bonds and other securities; and(e)a consolidated statement of demand, collections and balance of all items or revenue including contributions, decree amounts, etc., both arrears and current out standing whether in cash or in kind.(7)The auditor shall prepare an abstract of the audited accounts (receipts, charges and balances sheet) and submit to Government two copies thereof along with the audit report.
