(1) An account of all assets and liabilities of each Local Library Authority and of all contributions, gifts and income from endowments, grants made by the Government, any amount collected by the Local Library Authority under any rules made under this Act shall be maintained in the prescribed manner.
(2) The account shall be audited annually in such manner and by such officer or authority as may be prescribed. A copy of the audit report shall be submitted to the Government in the prescribed manner.
Accounts and audit.
CHAPTER V Miscellaneous.
19. No act of the Council or of a Local Library Authority shall be deemed to be invalid by reason only of the existence of any vacancy, initial or subsequent, or any defect, in the constitution of the Council or the Authority.
20. Every Local Library Authority and every person-in-charge of a public library shall submit such reports and returns and furnish such information to the Director or any person authorised by him in this behalf as the Director or the person so authorised may, from time to time, require.
21. The Director or any person authorised 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 made thereunder are duly carried out.