Section 94(2)(cc) in THE UTTAR PRADESH AVAS EVAM VIKAS PARISHAD ADHINIYAM, 1965
(cc)the qualifications or the specification of auditors, the manner and intervals of audit, the powers of the auditors relating to requisition of documents and information, the matters respecting which the production of documents and the furnishing of information may be required by them, the powers of the auditors in respect of disallowance and surcharge, the manner in which proceedings for surcharge and recovery of the amount surcharged shall be undertaken, and the forum and the manner of appeal against such disallowance and surcharge;