(1) An account shall be kept of the receipts, and expenses of 58[the Parishad and each Zilla Grandhalaya Samstha].
(2) The accounts shall be open to inspection, shall be subject to audit, disallowance and surcharge and shall be dealt with in all other respects in such manner, as may be prescribed.
CHAPTER VI.
REPORTS, RETURNS AND INSPECTION.
23. Every Zilla Grandhalaya Samstha and every person in charge of a public library shall submit such reports and returns and furnish such information to 59[the Parishad or
56. Added by Act No.11 of 1989.
57. Omitted by Act No.11 of 1989.
58. Substituted for the words ―each Zilla Grandhalaya Samstha‖ by Act No.11 of 1989.
59. Substituted by Act No.11 of 1989.
Maintenance of accounts.
Reports and returns.
28 [Act No. VIII of 1960] any person authorised by it in this behalf in such manner as the Parishad] or the person authorised may, from time to time, require.
24. 60[The Parishad or any person authorised by it] in this behalf may inspect any public library or any institution attached thereto 60[for the purpose of satisfying itself] that the provisions of this Act and the rules and bye-laws made thereunder are duly carried out.
61[24-A. There shall be established by the Parishad a separate accounts, inspection, vigilance and audit cell to look after the accounts, inspection and vigilance and audit work of the Department of the Public Libraries in the manner and with such officers as may be prescribed.]
CHAPTER VII.
MISCELLANEOUS.