176. Audit and examination of accounts.- (1) The accounts of the receipts and expenditure under this Act shall once in every year be laid before the Central Government and shall be audited and examined by the Comptroller and Auditor-General of India at such times and in such manner as may be determined by him.
(2)Within fourteen days after the audit and examination shall have been completed, the auditors shall report upon the accounts audited and examined, and shall forward copies of such report to the Central Government and to the Commissioners in meeting, and the Commissioners in meeting shall on receipt of such report cause the same to be deposited in the office of the Commissioners and to be published, together with an abstract of the accounts, in the Official Gazette.
