Section 31 in Assam Elementary Education Act, 1962
31. Accounts.
(1)Each local authority, District Council, the Assistant Secretaries and the Block Development Officers to whom funds are allotted, shall maintain separate accounts of income and expenditure relating to elementary education within its respective jurisdiction, in the manner prescribed.(2)The accounts so maintained shall be open to inspection by such officer as may be deputed by the State Government for the purpose.
