Section 53 in The Juvenile Justice (Care and Protection of Children) Model Rules, 2016
53. Accounts and audit of the Authority.
(1)The annual statement of accounts of the Authority for every financial year shall be prepared by the Chief Executive Officer or such officer of the Authority as may be authorised by the Chief Executive Officer in this behalf.(2)The Authority shall forward to the Central Government quarterly reviews of expenditure incurred and the expenditure likely to be incurred during the remaining part of the financial year.(3)The Chief Executive Officer shall supervise the maintenance of the accounts of the Authority, the compilation of financial statement and returns and shall also ensure that all account books, connected vouchers and other documents and papers of the Authority required by the office of the Comptroller and Auditor General for the purpose of auditing the accounts of the Authority are placed at the disposal of that office.(4)The accounts of the Authority shall be maintained in the formats prescribed by the office of the Comptroller and Auditor General of India from time to time.(5)The annual statement of accounts shall be signed and authenticated by the Chief Executive Officer.(6)The annual statement of accounts of the Authority shall be submitted to the office of the Comptroller and Auditor General on or before the 30th of June of the following year to which the accounts relate, which shall audit the accounts of the Authority and submit the audit report.(7)The Authority shall, within thirty days of the receipt of the audit report, remedy any defect or irregularity pointed out therein, and submit its report to the Central Government and to the office of the Comptroller and Auditor General about the action taken by it.
