Section 17 in Jammu and Kashmir Legal Services Authorities Act, 1997
17. Accounts and audit.
(1)The State Authority or the District Authority (hereinafter referred to in this section as the `Authority') and as the case may be, shall maintain proper accounts and other relevant records and prepare an annual statement of accounts including the income and expenditure account and the balance sheet in such manner as may be prescribed.(2)The accounts of the Authorities shall be audited by the Comptroller and Auditor General of India in such intervals as may be specified by him and any expenditure incurred in connection with such audit shall be payable by the Authority concerned to the Comptroller and Auditor General of India.(3)The Comptroller and Auditor General of India and any other person appointed by him in connection with the auditing of the accounts of an Authority under this Act shall have the same rights and privileges and authority in connection with such audit as the Comptroller and Auditor General of India has in connection with such auditing of the Government accounts and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect any of the officers or the Authorities under this Act.(4)The accounts of the Authorities, as certified by the Comptroller and Auditor General of India or any other person appointed by him in this behalf together with the audit report thereon shall be forwarded annually by the Authorities to the Government.(5)The Government shall cause the accounts and audit report received by it under sub-section (4) to be laid, as soon as may be after they are received, before the State Legislature.
