Section 29 in Kerala Water Supply and Sewerage Act, 1986
29. Accounts and Audit.
(1)The Authority shall cause to be maintained such books of accounts and other books in relation to the accounts and prepare an annual statement of account and balance sheet in such form and such manner as the regulations may require.(2)The accounts of the Authority shall be audited by such Auditor, in such manner and at such time as the Government may, by general or special order, direct and the Auditor so appointed shall have such powers of requiring the production of documents and the furnishing of information respecting such matters, and shall have such powers in respect of disallowance and surcharge as may be prescribed.(3)The accounts of the Authority as certified by the Auditor together with the audit report thereon shall be forwarded annually to the Government who may issue such directions to the Authority as they may deem fit and the Authority shall comply with such directions.(4)The Government shall,-(a)cause the accounts of the Authority together with the audit report thereon received by it under sub-section (3) to be laid annually before the State Legislature; and(b)cause the accounts of the authority to be published in such manner as may be prescribed.
