The Biological Diversity Act, 2002
29. Budget, accounts
and audit.-
1.
The
National Biodiversity Authority shall prepare a budget, maintain proper
accounts and other relevant records (including the accounts and other relevant
records of the National Biodiversity Fund) and prepare an annual statement of
account in such form as may be prescribed by the Central Government in
consultation with the Comptroller and Auditor-General of India.
2.
The
accounts of the National Biodiversity Authority shall be audited by the
Comptroller and Auditor-General of India at such intervals as may be specified
by him and any expenditure incurred in connection with such audit shall be
payable by the National Biodiversity Authority to the Comptroller and
Auditor-General of India.
3.
The
Comptroller and Auditor-General of India and any other person appointed by him
in connection with the audit of the accounts of the National Biodiversity
Authority shall have the same rights and privileges and authority in connection
with such audit as the Comptroller and Auditor-General generally has in
connection with the audit of the Government accounts and, in particular, shall
have the right to demand the production of books, accounts, connected vouchers
and other documents and papers and to inspect any of the offices of the
National Biodiversity Authority.
4.
The
accounts of the National Biodiversity Authority as certified by the Comptroller
and Auditor-General of India or any other person appointed by him in this
behalf together with the audit report thereon shall be forwarded annually to
the Central Government.