Section 18 in The West Bengal Public Libraries Act, 1979
18. Accounts and audit.
(1)An account of all assets and liabilities of each Local Library Authority and of all contributions, gifts and income from endowments, grants made by the Government, any amount collected by the Local Library Authority under any rules made under this Act shall be maintained in the prescribed manner.(2)The account shall be audited annually in such manner and by such officer or authority as may be prescribed. A copy of the audit report shall be submitted to the Government in the prescribed manner.
