Section 51 in The Bihar and Orissa Local Self-Government Act, 1885
51. Estimates and audit of accounts of Local Boards.
- Every Local Board shall submit to the District Board annually, on or before such date as the District Board may appoint, a statement of the requirements and an estimate of the probable expenditure of the Local Board for the ensuing financial year, and shall submit, as often as the District Board may require, accounts of its receipts and expenditure.The District Board may approve such estimate or may make such alterations therein as it thinks fit.The District Board shall make arrangements [* * *] [The words 'subject to the approval of the Commissioner' repealed by B. and O. Act I of 1923.] for the examination and audit of accounts submitted to it under this section, and may direct the publication of such accounts.Chapter-II The District Fund
