Section 99(D) in Management and Working of the Forests
(D)Audit of offices by the Accountant-General. - Article 149 of the Constitution of India empowers the Auditor-General to audit and report on all expenditure from the revenue of the States and to ascertain whether money shown in the accounts as having been disbursed were legally available for and applicable and whether the expenditure conform to the authority which governs it (b) to audit and report all transactions of the States relating to deposits, sinking funds, advances, suspense accounts and remittance business; (c) to audit and report on all trading, manufacturing and profit and loss accounts etc. maintained by any Department of the State the receipts of any Department, the account of Stores and Stock kept in any office or Department and (d) and to give such information and assistance to the Central Government or the Government of State as may be required for the preparation of their annual financial statements.
