Section 38 in The Bihar Intermediate Education Council Act, 1992
38. Audit of the funds of the Council.
(1)The Auditor of Accounts appointed by the Accountant-General, Bihar shall audit the Annual accounts of the Council and Institutions under the provisions of this Act and the Rules made thereunder.(2)After examining the accounts of the Council, the Auditor shall, as soon as possible, send the audit report to the State Government and a copy of it to the Council. The Council shall send it to the State Government with its comments with in three month of the receipt of the report.(3)The State Government shall take such action on the audit report as it may consider proper.(4)It shall be lawful for the State Government on the basis of the audit report, require any authority of the Council, officer or servant or any other person who is found to have spent or authorised the expenditure of any amount in excess of the amounts provided for in the budget without prior approval of the State Government or in violation of the provision of the Act, Rules or Regulation or is found to have failed to account for any amount, reimbursement of the amount:Provided that no order for reimbursement shall be made until the authority, officer or servant or the person concerned has been given reasonable opportunity of making the representation, and if a representation filed within the prescribed time-limit it has not been considered by the State Government.(5)If the State Government is satisfied that any particular amount has been paid irregularly and if its reimbursement is not made within the specified period the said amount shall be deemed to be a public demand and shall be recovered under Bihar and Orissa Public Demands Recovery Act, 1914.
