(1) The Board shall prepare in such form and at such time every year as may be prescribed by rules, a budget in respect of the financial year next ensuing showing the estimated receipts and expenditure of the Board and shall forward to the Government such number of copies thereof as may be prescribed by rules.
(2) The Board shall maintain proper accounts and other relevant records and prepare an annual statement of accounts, including the balance-sheet in such form as the Government may by rules prescribe in consultation with the Comptroller and Auditor-General of India.
(3) The accounts of the Board shall be subject to audit annually by the Comptroller and Auditor-General of India and any expenditure incurred by him in connection with such audit shall be payable by the Board to the Comptroller and Auditor-General of India.
(4) The Comptroller and Auditor-General of India and any person 16 appointed by him in connection with the audit of accounts of the Board shall have the same right, privilege and authority in connection with such audit as the Comptroller and Auditor-General of India has in connection with the audit of the Government accounts, and in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect the office of the Board.
(5) The accounts of the Board as certified by the Comptroller and Auditor- General of India or any other person appointed by him in this behalf, together with the audit report thereon, shall be forwarded annually to the Government and the Government shall cause a copy of the same to be laid before the Legislative Assembly of Delhi.
Annual report of the Board.
25. The Board shall prepare for every year a report of its activities during that year and submit the report to the Government in such form and on or before such date as may be prescribed by rules, and the Government shall cause a copy of the report to be laid before the Legislative Assembly of Delhi.
CHAPTER – V MISCELLANEOUS Production of record.
26. The Government may at any time require the Board -
(a) to produce any record, correspondence or other document in possession of the Board, and
(b) to furnish any report, written plan, estimate, statement of accounts or statistics relating to the functions of the Board.
Inspection and examination of works, records, etc.
of the Board by the Government
27. The Government may depute any officer to inspect or examine any office of the Board or any service or work undertaken by the Board or property belonging to the Board and to report thereon and the Board and all its officers shall be bound to provide access to such person, at all reasonable times, to the premises and properties of the Board as well as of all records, accounts and other documents the inspection of which such officer may consider necessary to enable him to discharge his duties.
Board to comply with directions of the
28. The Government may, at any time, issue directions to the Board in relation to the management of the Board and the Board shall comply with such directions.
17 Government Provided that the Government shall obtain and consider the opinion of the Board before issuing any such direction.
Provided further that the Government shall make due provision for any financial liability to the Board arising directly in consequence of any such directions.
Provided also that all directions issued to the Board by the Government shall be reported to the Legislative Assembly of Delhi at the end of each year.
Transitional provisions.
Taking over the Services of officers and employees.
29. Notwithstanding anything contained in this Act, the Government may, if necessary, appoint a special officer to exercise the powers and discharge the functions of the Board until the day on which the first meeting of the Board is held after the commencement of this Act.
30. In administering the provisions of this Act, the Board may, with the prior approval of the Government, take over the services of the officers and other employees of any existing organization of the Government or any other local authority with such designations as the Board may determine and they shall hold office for the same tenure, and at the same remuneration and on same terms and conditions of service, as they would have held if the Board had not been established and shall continue to do so until such tenure, remuneration and terms and conditions are duly altered by the Board:
Provided that the tenure, remuneration and terms and conditions of service of any such officer or employee shall not be altered to his disadvantage without the previous approval of the Government:
Provided further that any services rendered by any such officer or employee before the establishment of the Board shall be deemed to be services rendered under the Board:
Provided also that the Board may employ any such officer or other employee in the discharge of such functions under this Act as the Board may think proper and every such officer or other employee shall discharge those functions accordingly.
18 Taking over the assets and liabilities.
31. On and from the commencement of this Act, the Board may take over such assets and liabilities, both movable and immovable, of any existing organization of the Government or any local authority as may be specified by the Government or by the Central Government, as the case may be, by an order issued in this behalf, on such terms as may be specified in such order.
All appointments, notifications, orders, etc.
made or issued prior to formation of the Board to continue in force.
32.(1) Anything done or any action taken, including any appointment, notification, order, delegation, scheme, rule, form, notice made, granted or issued by any existing organization of the Government or of any other local authority, shall, in so far as it is not inconsistent with the provisions of this Act, continue in force and be deemed to have been made, issued or granted under the provisions of this Act.
(2) All debts, obligations and liabilities incurred, all contracts entered into and all matters and things engaged to be done by, with or for the existing organization of the Government or any local authority shall be deemed to have been incurred, entered into or engaged to be done by, with or for the Board.
(3) All rents, fees and other sums of money due to the existing organization of the Government or any local authority shall be deemed to be due to the Board.
(4) All suits, prosecutions and other legal proceedings instituted or which might have been instituted by, for or against the existing organization of the Government or any local authority may be continued or instituted by, for or against the Board.
Acquisition of immovable property.