Section 20(8) in The Mizoram Aided College Employees Rules, 1990
(8)The Governing Body shall appoint Annual Internal Auditors to have the college accounts audited for the period ending 31st December before the end of February of the following year. However, the accounts of the college may be subject to audit/inspection at intervals by the Audit Wing of the Directorate of Accounts and Treasurers and Examiner of Local Accounts of the Government of Mizoram or the Government Undertaking audit/inspection of the accounts of all such aided/non-Government colleges.
