(1) After completing the audit for any year or part thereof, the auditor shall send a report to the Commissioner.
(2) The Commissioner shall send a copy of every audit report relating to the accounts of an institution to the Board and it shall be the duty of such Board or the Executive Officer to remedy any defects or irregularities pointed out by the auditor, within such time as may be specified therefor by the Commissioner and report the same to the Commissioner.
Rectification of defects disclosed in the audit and order of surcharge against trustee, etc.
17. If on a consideration of the audit report and the report of the Board concerned and after such inquiry as may be necessary, the Commissioner is of the opinion that the Board or any trustee is guilty of irregular, illegal or improper expenditure or of loss or waste of money caused by the failure to recover moneys due or other property belonging to the institution or by neglect or misconduct or misapplication or collusion, or fraudulent transactions or breach of trust; the Commissioner may, after giving notice to the Board or such trustee, as the case may be, to show cause why an order of surcharge should not be passed against such Board or trustee, and after considering the explanations, if any, of the Board or such trustee by order certify the amount so spent or the amount or value of the property so lost or wasted and direct all the trustees of the Board or the trustee concerned, as the case may be, to pay within a specified time such amount or value personally and further direct in the event of the failure to pay such amount, the same shall be recoverable under the revenue recovery law for the time being in force as if it were an arrear of land revenue.
576 Board not to lend or borrow moneys without sanction
18. No Board shall either lend or borrow any moneys except with the previous sanction in writing of the Commissioner, who shall have power to lay down such conditions and limitations as he deems fit.
Board may provide for certain other expenditure
19. The Board may, out of the funds in its charge, after making adequate provision for the purposes referred to in sub-section (2) of section 13, provide for, by a resolution, the expenditure ---
(a) on arrangements for securing the health, safety or convenience of pilgrims, worshippers or disciples; and
(b) for the training of archakas, adyapakas, Vedaparayanaikas and othuvars.
Board competent to fix fees for performance of service
20. The Board shall have power, subject to such conditions as the Government may, by general or special order, direct, to fix fees for the performance of any service, ritual or ceremony in the institution and to determine what portion, if any, of such fees shall be paid to the archakas or other office holders or servants of such institution.
Maintenance of register