Section 25 in Bye-Laws for the State Board of Digamber Jain Religious Trusts
25.
The accounts of religious trust shall be audited annually or at such shorter intervals as the President may fix. The report of the auditor shall, in addition to the requirements of sub-section (4) of Section 63, contain the following particulars:-(1)Whether the accounts are maintained regularly and in accordance with the provisions of the Act and the Rules;(2)Whether receipts and disbursements are properly and correctly shown in the accounts;(3)Whether the cash balance and vouchers in the custody of the trustees on the date of the audit were in agreement with the accounts;(4)Whether there have been any deviations from its budget;(5)Whether the various items of its income have been realised at the proper time and whether legal steps to recover amounts over due have been taken;(6)Whether proper investments of its surplus and balance have been made;(7)Whether every item of its expenditure has been sanctioned by the authority competent in that behalf and is supported by a proper voucher;(8)Whether there has been any diversion of its funds for purposes other than those for which the endowment was established;(9)Whether a correct entry of its valuables has been maintained;(10)Whether a correct list of its liabilities has been maintained;(11)Whether its assets,including its cash balance, have been verified by him;(12)Alienations, if any, of immovable property contrary to the provisions of section 44 which have come to the notice of auditor; and(13)Any special matter which the auditor may think fit or necessary to bring to the notice of the Board.
