Section 66 in Uttarakhand Agricultural produce Marketing (Development and regulation) Act, 2011
66. Accounts and Audit.
(1)The Board shall, before the commencement of any financial year at any time during a financial year, prepare a statement or supplementary statement, as the case may be, of programmes of its activities during that year as well as financial estimates in respect thereof and submit them to the State Government for its prior approval in such manner and by such dates, as it may, by general or special order, direct.(2)The Board shall cause to be maintained proper books of account and other books in relation to its accounts and prepare the annual balance-sheet.(3)The accounts of the Board shall be audited by such auditor, as the State Government may, by general or special order, direct and the auditor so appointed shall have power of requiring the production of documents and the furnishing of information respecting all matters.(4)The accounts of the Board, as certified by the auditor, together with the audit report thereon, shall be forwarded annually to the State Government, which may issue such directions to the Board in respect thereof, as it may deem fit, and the Board shall comply with such directions;(5)The State Government shall -(a)cause the accounts of the Board, together with the audit report thereon, received by it under sub-section (4), to be laid annually before the State legislative Assembly, and(b)cause the accounts of the Board to be published in such manner, as it thinks fit.
