The audited annual accounts of receipts and expenditure shall be open to public inspection and with the approval of the State Government, shall be published in the State Official Gazette.
10 FORM- 1 (See Rule 20] Annual Administrative Report of the Hampi World Heritage Area Management Authority for the year …………………………..
(1) Administration,- [1) Constitution of the Authority.
[2) Names of the members of the Authority and their capacity.
[3) Number of meetings conducted and reasons for not conducting such numbers of meetings as stipulated in Section 4 of the Act.
[4) Names of such members who were continuously absent in the meetings.
[5) Constitution of Committee and Sub-Committees of the Authority.
[6) Meetings conducted by the Committees and Sub-Committees.
[7) Officers and Staff of the Authority.
[8) Premises for the Authority, officers and staff.
[9) Furniture and stationery.
[10) Immovable property of the Authority.
[11) Motor vehicles, equipment, fixtures.
[12) Books, forms, Management of Records.
[13) Cash, precious materials, important Records and Files, their custody and protection.
(2) Budget and Schemes,- [1) Annual Receipts and Expenditure Name of the Works, Buildings, Schemes, Service.
Expenditure, Actual progress till the end of the last year Expenditure Current year 1 2 3 [2) Reasons for slow progress, if any, of the work referred in item (1).
[3) Revision of schemes, projects if any, reasons for the revisions.
[4) Defaulting agencies and departments, action taken on such agencies and departments.
[5) Present status of the Authority Fund,- [i] [a) Name of the Bank in which the Fund is deposited.
[b) Account number and nature of the Account.
[c)Balance.
[ii] Deposits and nature of the deposits.
[iii] Loans raised and its expenditure.
[iv] Grants, subventions, Contributions, Donations Gifts.
[6) Maintenance of Accounts and Audit and their stage.
[7) Misappropriation and loss of money, loss of property, encroachment of the property, theft if any during the financial year. Action taken and or recommended.
11 [8) Inspections of the projects, and schemes by the Commissioner, his officers or authorized agencies, notes on such inspections and actions taken by the executing agencies.
[9) Any other important matter with remarks.
[3) State Level Advisory Committee,- 1) Brief resume of the Meetings and record of meetings held by the State Level Advisory Committee during the year.
2) Brief resume of the Advice given by the State Level Advisory Committee to the Authority on important matters during the year.
3) Brief resume of the compliance with reference to the above.
12 Form-2 (See Rule 22)
1. Maintain of Accounts Books, Registers and Ledgers.- (1) The following registers shall be maintained in the Authority’s Office in connection with the Authority Fund,-
(a) A pay book.
(b) Ledger Accounts.
(c) Cash book.
(d) A demand, collection and balance register to watch the realization of contributions.
(e) Register showing the recoveries to be made.
(f) Register of demand and collections of rent or land revenue in respect of land and properties of the Authority.
(g) The miscellaneous receipt registers with receipt books and counterfoils.
(h) Register of Contingent charges.
(i) Stamp Register.
(j) Register of securities, stocks and debentures.
(k) The establishment and audit register.
(l) Stock Books showing receipts, issue and balance relating to:- Stationery and printed forms;
Furniture; and Cycles, typewriters, computers, water coolers, Air conditioners, tools, and plants and other stores
(m) Permanent advance accounts.
(n) Register of immovable properties
(o) Register of dead stock articles.
(2) In maintaining its accounts, the Authority shall observe the following procedures, namely:-
(a) The accounts shall be maintained separately for each financial year.
(b) All books of accounts and register shall be strongly bound.
(c) The pages of all account books shall be serially numbered and each page shall be stamped with the Authority’s seal.
(d) The pages of receipt books shall, before issue, be likewise stamped and the commissioner shall record on each book, before issue a certificate of the number of pages its contains.
13 Form-3 Auditors Reports (See rule 25)
(1) In auditing the accounts of the Authority fund, the auditor shall verify the cash balance and state in the report whether the cash was readily forthcoming for verification.
(2) The auditor shall in the course of the audit, verify the debentures, share certificates, Government bonds and other securities and the bank pass books and report whether they were found correct.
(3) The auditor shall report, among other points arising in audit,-
(a) Whether the accounts and registers required to be maintained are kept properly;
(b) Whether the contributions and other receipts due to the Authority have been realized at the proper time and whether due steps have been taken to recover the sums overdue if not in which cases such action has not been taken;
(c) Whether all collections have been brought to account promptly;
(d) Whether any contribution has been remitted or reduced and if so, whether it was done with proper authority;
(e) Whether the expenditure incurred is in accordance with the sanctioned budget and if there are deviations from such budget, what are the deviations;
(f) Whether every item of expenditure has been sanctioned by the competent authority and is supported by a proper voucher;
(g) Whether there is any item of expenditure which in the opinion of the auditor, is prima facie extravagant; and
(h) Whether the money not required for immediate expenditure have all been deposited in banks and surplus funds have been properly invested.
(4) The auditor shall report any material impropriety or irregularity which he may observe in the expenditure in the collection of contributions due to the Authority or in the Accounts, and also all cases of loss or waste of money together with names of persons directly or indirectly responsible for the loss or waste.
(5) The auditor shall append to this report,-
(a) A statement of receipt and charges under the budget heads;
(b) A statement of income and expenditure;
(c) A consolidated statement of assets and liabilities;
(d) A statement of debentures, shares certificates, Government bonds 14 and other securities; and
(e) A consolidated statement of demand, collections and balance of all items of revenue including contributions, amounts, etc, both arrears and current, outstanding, whether in cash or in kind.
(5) The auditor shall prepare an abstract of the audited accounts (receipts, charges and balance sheet) and submit three copies thereof along with the audit report.
By order and in the name of Governor of Karnataka, K.Sudhakar Shetty Deputy Secretary to Government Kannada, Culture and Information Departmen