Section 16 in Andhra Pradesh Prisons Development Board Act, 2001
16. Accounts and audit.
(1)The Board shall maintain proper accounts and other relevant records and prepare an Annual Statement of accounts in such form and in such manner as may be prescribed.(2)The accounts of the Board shall be subject to annual audit by the Director of State Audit under the provisions of the Andhra Pradesh State Audit Act, 1989, and any expenditure incurred in connection with such audit shall be payable by the Board.(3)The accounts as certified by the Director together with the audit report thereon, shall be forwarded annually to the Government.CHAPTER - IV Acquisition, Maintenance and Disposal of Lands and Buildings
