(1)The Council shall cause to be maintained such books of accounts and other books in relation to its account in such form and in such manner as may be prescribed.(2)The accounts of the Council and accounts of Tehsil Committee shall be audited annually by such auditor as may be appointed by the Government.(3)The Council, Chairman, Tehsil Committee and their authorized person shall at all times have access to all the books, accounts, documents, papers, securities, cash and other properties belonging to, or in custody of a Tehsil Committee or the managers of the Wakaf and may summon any person in possession or responsible for the custody of any such books, accounts, documents, papers, securities, cash or other properties, to produce the same at any place as the Council of the Chairman, Tehsil Committee or the person authorised may direct.(4)Every person who is, or has at any time been, an officer or employee of the Auqaf shall furnish information in regard to the transactions and working of the Auqaf as Chairman, Tehsil Committee or person authorized by him may require.(5)The Government may in consultation with the Accountant General of the State, at any time issue directions to the auditor requiring them to report to it upon the adequacy of measure taken by the Council/Tehsil Committee for protection of its properties/funds and upon sufficiency of their procedure in auditing the affairs of Auqaf and may enlarge or limit the scope of audit or direct that different procedure in audit be adopted, or that any other examination be made by the auditors if in its opinion public interest so requires, the Chairman, Tehsil Committee shall send a copy of report of the auditors to the Accountant General of the State at least one month before it is placed before the Council.(6)Notwithstanding any thing contained in this preceding subsection, the Accountant General of the State may either on his own motion or on a request received in this behalf from the Government undertake such audit and at such times as he may consider necessary.(7)Every audit report shall be forwarded to the Council and the Government.
