Section 20(2) in West Bengal Yoga and Naturopathic System of Medicine Rules, 2015
(2)In auditing the accounts, the auditors shall also see that the accounts have been kept and presented in the proper proforma, that the particular items of receipts and expenditure are stated in the sufficient details, that the payments are supported by adequate vouchers and authority, that all are recovered or which ought to have been recovered are brought into account and that receipt and expenditure are such as are authorized by the Act or the rules or die regulations made thereunder. They shall also ascertain the unpaid liabilities of the Council and also whether these can be met out of the funds of the Council when falling due.
