Section 21A in The Punjab Official Trustees Rules, 1966
21A. Audit.
[Section 19 read with Section 30]. - [(1) the accounts of the Official Trustee shall be audited by such Chartered Accountant as may, from time to time, be appointed by the Government on the recommendations of the Official Trustee, Punjab.] [Substituted vide No. G.S.R. 9/C.A. 11/S 30/Amd (1)/8, dated 28th January, 1981.](2)The accounts of the Official Trustee in regard to trusts under administration shall be balanced every half-year, viz., 30th June and 31st December.(3)The said accounts shall be examined by the Auditor who shall report thereon as provided by section 19(2). The Auditor shall examine the books specified in Schedule II, and shall also have access to any other book or books kept by the office which shall be necessary for or facilitate the examination and auditing of the accounts of the Official Trustee.(4)Any person who is summoned under the Act by an Auditor shall be entitled to be paid his travelling and other reasonable expenses, which upon being certified by the Auditor shall be paid by the Official Trustee and debited to trust concerned.
