(1) An account shall be kept of the receipts and expenses of each District Library Authority by the Member-Secretary. The Secretary may engage his subordinates of finance and accounts section for this purpose by prior permission of the Chairperson.
(2) The accounts shall be open to inspections, 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-V Miscellaneous Reports and Returns
22. Every District Library Authority and every person incharge of a Public Library shall submit such reports and returns and furnish such information to the Director or any person authorized by him in this behalf, as the Director or the person authorized may from time to time requires.
Inspection of Libraries
23. The Director or any person authorized by him in this behalf, may inspect any Public Library or any institution attached thereto for the purpose of satisfying himself that the provisions of this Act and the rules and bye-laws made thereunder are carried out.
Power to make Rules