(1) The Committee shall keep regular accounts of all receipts and disbursements for each financial year and shall contain all the particulars as may be prescribed.
(2) Wherever the State Government has reason to believe that,-
(a) the Committee is not keeping regular accounts of all receipts and disbursements as required under sub-section (1); or
(b) the expenditure in relation to a Devasthan Trust is not being incurred in accordance with the budget; or
(c) it has become necessary to ascertain the fiscal position of the Devasthan Trust;
the State Government may direct the Committee,-
(i) to furnish true and audited accounts of the Devasthan Trust and in relation to such period as may specify; or
(ii) where the accounts are not annually audited, to get the accounts in relation to such period as he may specify, audited by the auditor appointed under sub-section (1) of section 31.