Section 15 in The Orissa Cultural Grants Rules, 1995
15. Utilisation Certificate and audit.
(1)The voluntary Organisation shall furnish (in triplicate) to the Collector (a) the Utilisation Certificate in respect of the grant, (b) the Annual Report and (c) audited statements of accounts certified by a qualified Chartered Accountant in respect of the Organisation.(2)The Government Auditors may audit the accounts (relating to the grant) of the voluntary Organisation if (a) the grant-amount exceeds rupees ten thousand or, (b) there are specific allegations about mis-utilisation of the grant-amount.(3)The registers and documents of the voluntary Organisation, relating to the grants sanctioned under these rules shall be opened to inspection by the Director or the Collector or any other functionary authorised by the Department.
