Section 46 in The Orissa Bhoodan and Gramdan Rules, 1972
46. Audit of accounts.
(1)The account of the Samiti shall be subject to audit by the Internal Audit Organisation attached to the Board of Revenue.(2)The Administrative Officer of the Samiti shall submit such statements and returns as may be called for from time to time by the Board of Revenue or by the State Government.(3)The records maintained by the Samiti shall be made available to the Accountant General, Orissa or his representative whenever required to enable him of his representative to audit the accounts of the Samiti.
