Section 39 in The Gurugram Metropolitan Development Authority Act, 2017
39. Accounts and audit.
(1)The Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts including the balance sheet in such form, as may be prescribed.(2)The accounts of the Authority shall be subject to audit annually by the Accountant General of Haryana and any expenditure incurred in connection with such audit shall be payable by the Authority to the Accountant General of Haryana.(3)The Accountant General of Haryana and any person appointed by him in connection with the audit of accounts of the Authority shall have the same rights, privileges and authority in connection with such audit as the Accountant General of Haryana has in connection with the audit of the Government accounts and in particular, shall have right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect the office of the Authority.(4)The accounts of the Authority as certified by the Accountant General of Haryana or any other person appointed by him in this behalf together with the audit report thereon and an explanatory memorandum on the action so taken or proposed to be taken shall be forwarded annually to the State Government and the State Government shall cause a copy of the same to be laid before the State Legislature.(5)The Chief Executive Officer shall cause the accounts of the Authority together with the audit report and the explanatory memorandum to be placed on the website of the Authority after the report has been laid before the Legislature under sub-section (4).
