Section 21 in The West Bengal Heritage Commission Act, 2001
21. Accounts and audit.
(1)The Commission shall cause to be maintained such books of accounts and other books in relation to its accounts in such form, and in such manner, as may, in consultation with the Principal Accountant General, West Bengal, be prescribed.(2)The Commission shall, as soon as may be after closing its annual accounts, prepare a statement of accounts in such form as may be prescribed and forward the same to the Principal Accountant General, West Bengal, by such date as the State Government may, in consultation with the Principal Accountant General, West Bengal, determine.(3)The accounts of the Commission shall be audited by the Principal Accountant General, West Bengal, at such times, and in such manner, as he thinks fit.(4)The annual accounts of the Commission together with the audit report thereon shall be forwarded to the State Government, and the State Government shall cause the same to be laid before the State Legislature and shall also forward a copy of the audit report to the Commission for taking appropriate action on the matters arising out of the audit report.
