(1) Every Board shall maintain proper accounts and other relevant records and prepare an annual statement of accounts, including a balancesheet in such form as may be prescribed.
(2) The accounts of the Board shall be audited annually by such qualified person as the State Government may appoint in this behalf (hereinafter referred to as the auditor).
(3) The auditor shall, at all reasonable times, have access to the books of accounts and other documents of the Board and may, for the purposes of the audit, call for such explanation and information as he may require or examine any member or officer of the Board.
(4) The accounts of the Board certified by the auditor together with the audited report thereon shall be forwarded annually to the State Government before such date as the State Government may specify in this behalf.
(5) The Board shall comply with such directions as the State Government may, after perusal of the report of the auditor, think fit to give to it.
(6) The cost of audit as determined by the State Government shall be paid out of the fund of the Board.
492 LI of 1981.]
19 of 1952.
34 of 1948.
West Ben.
Act XXXVIII of
1974.
The West Bengal Mazdoor, Tindal, Loader, Godownman and Other Workers (Regulation of Employment and Welfare) Act, 1981.
(Sections 11-13.)