Section 19 in Tamil Nadu Heritage Commission Act, 2012
19. Annual accounts and audit.
(1)The accounts of the Commission shall be maintained in such manner and in such form as may be prescribed. The Commission shall prepare an annual statement of accounts in such form as may be prescribed.(2)The accounts of the Commission shall be audited annually by such auditor as the Government may appoint in this behalf.(3)The auditor appointed under sub-section (2) shall, for the purposes of audit, have such rights, privileges and authority as may be prescribed.(4)The Secretary to the Commission shall cause the audit report to be printed and forward a printed copy thereof, to each member and shall place such report before the Commission for consideration at its next meeting.(5)The Commission shall take appropriate action forthwith to remedy any defect or irregularity that may be pointed out in the audit report.(6)The accounts of the Commission as certified by the auditor together with the audit report along with the remarks of the Commission thereon shall be forwarded to the Government within such time as may be prescribed.(7)The Government may, by order in writing, direct the Commission to take such action as may be specified in the order to remedy, within such time as may be specified therein, the defect, if any, disclosed in the Audit report, and the Commission shall comply with such direction.
