Section 40 in The West Bengal University of Health Sciences Act, 2002
40. Annual accounts and audit.
(1)The Annual Accounts of the University shall be prepared under the directions of the Executive Council.(2)The accounts of the University shall, at least once in a year, be audited by the auditors appointed by the Executive Council :Provided that the State Government shall have the power to direct, whenever considered necessary, an audit of the accounts of the University, including the institutions managed by it, by such auditors as the State Government may specify.(3)The Accounts when audited shall be published by the Executive Council, and a copy of the accounts together with the audit report shall be placed before the Executive Council and shall also be submitted to the State Government.(4)The annual accounts shall be considered by the General Council at its annual meeting. The General Council may pass resolutions with reference thereto and communicate the same to the Executive Council. The Executive Council shall consider the suggestions made by the General Council and take such action thereon as it thinks fit. The Executive Council shall inform the General Council at its next meeting all actions taken by it or the reasons for not taking action.
