Section 59(6) in Juvenile Justice (Care and Protection of Children) Orissa Rules, 2002
(6)Regular accounts shall be kept of all money and properties and all incomes and expenditure of the Fund and shall be audited by notified firm of Chartered Accountants or any other recognised authorities as may be appointed by the Board. The auditors shall also certify that the expenditure from the funds shall be kept by the Secretary-Treasurer. All contracts and other assurances shall be in the name of the Board of Management and signed on their behalf by the Secretary-Treasurer and one Member of the Board of the Management authorised by it for the purpose.
