Section 24 in Jammu and Kashmir State Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 2018
24. Accounts and Audit.
(1)The Board shall maintain proper accounts and other relevant records and prepare an annual statement of accounts of the Trust, including the income and expenditure accounts in such form as the Government may prescribe and in accordance with such general directions, as may be issued by the Government in consultation with the Principal Accountant General of the State.(2)The accounts of the Trust shall be audited by the Principal Accountant General of the State, at such intervals as may be specified by him and any expenditure incurred by him in connection with such audit shall be payable by the Board to the Principal Accountant General of the State.(3)The Principal Accountant General of the State and any other person appointed by him in connection with the audit of the accounts of the Trust shall have the same rights, privileges and authority in connection with such audit as the Principal Accountant General of the State, has in connection with the audit of the Government accounts, and in particular, shall have the right to demand the production of books of accounts, connected vouchers and other documents and papers and to inspect any of the offices of the Trust.(4)The accounts of the Trust as certified by the Principal Accountant General of the State or any other person appointed by him in this behalf, together with the audit report thereon, shall be forwarded annually to the Government, and the Government shall cause the same to be laid before each House of the State Legislature.
