Section 18(1) in The Legal Services Authorities Act, 1987
(1)The Central Authority, State Authority or the District Authority (hereinafter referred to in this section as ‘the Authority’), as the case may be, shall maintain proper accounts and other relevant records and prepare an annual statement of accounts including the income and expenditure account and the balance-sheet in such form and in such manner as may be prescribed by the Central Government in consultation with the Comptroller and Auditor-General of India.
