Section 77 in Central Council of Homoeopathy (General) Regulations, 2018
77. Accounts and audit.
(1)The accounts of the Central Council shall be audited annually by the Comptroller and Auditor-General of India or his nominee and if the Comptroller and Auditor General of India declines to undertake the auditing of the accounts of the Central Council, the Council may appoint a Chartered Accountant with the prior approval of the Central Government and any expenditure incurred in connection with such audit shall be payable by the said Council.(2)The Comptroller and Auditor-General of India and any person appointed by him in connection with the audit of the accounts of the Central Council shall have the same right, privileges and authority in connection with such audit as the Comptroller and Auditor-General has in connection with the audit of Government accounts and in particular shall have the right to demand the production of books, accounts, connected vouchers and other necessary documents and papers.(3)The result of the audit shall be communicated by the auditor to the Central Council and after the Executive Committee has considered the same, the audit report and the audited statement of accounts shall be forwarded to the Ministry of Ayurveda, Yoga and Naturopathy, Unani, Siddha and Homoeopathy, Government of India and copies of the audit report shall at the same time be circulated to all the members of the Central Council, for information:Provided that if release of Government grant is held up for want of audited accounts, President may forward the audited accounts to the Central Government immediately on receipt of the same from the Auditor.
