The Administrator - General Act, 1913
AUDIT
19.Auditors to be appointed to examine Official Trustees accounts, etc., and to
report to Government.
- The accounts of the Official Trustee shall be audited at
least once annually and at any other time if the Government so direct by the
prescribed person and in the prescribed manner.
- The auditor shall examine such accounts, and shall forward to
Government a statement thereof in the prescribed form, together with a report
thereon and a certificate signed by him showing--
- whether the accounts have been audited in the prescribed manner, and
whether, so far as can be ascertained by such audit, the accounts contain a
full and true account of everything which ought to be contained therein;] 1 The
proviso omitted by Act 48 of 1964, s. 11.2 The words "the revenues
of" omitted by s. 11, ibid.3 The words "of India" omitted by Act
21 of 1922, s. 4.4 Subs. by Act 48 of 1964, s. 12, for cl. (a). 72.
- whether
the books, which by any rules made under this
Act are directed to be kept by the Official Trustee, have been duly and
regularly kept, and
- whether the trust funds and securities have been duly kept
and invested and deposited in the manner prescribed by this Act or any rules
made there under; or (as the case may be) that such accounts are deficient, or
that the Official Trustee has failed to comply with this Act or the rules made
there under, in such respects as may be specified in such certificate.