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State of West Bengal - Section

Section 28 in West Bengal State Council of Technical and Vocational Education and Skill Development Act, 2013

28. Audit and Audit Report.

(1)Subject to the provisions of the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971, (56 of 1971) the Governor of a State may entrust the audit of the accounts of the Council to the Comptroller and Auditor- General.
(2)The Council shall supply its auditor with a list of all books of accounts and other books maintained by it and the auditor shall, at all reasonable times, have access to the books, accounts, vouchers and other documents of the Council.
(3)The auditor may, in relation to the accounts of the Council of which he is auditor, examine any member or any officer or employee of the Council, and shall be entitled to require from any officer of the Council such information or explanation, as he may think necessary, for the performance of his duties.
(4)As soon as the accounts of the Council are audited, the Council shall send a copy thereof together with the copy of the report of the auditor thereon to the State Government.
(5)The State Government shall cause the accounts of the Council, together with the audit report thereon forwarded to it under sub-section (4), to be laid annually before the Legislative Assembly.