Report No. 19
44. Auditors to examine accounts and report to Government.-
The auditors shall examine the accounts and forward to the State Government a Statement thereof in the prescribed form, together with a report thereon and a certificate signed by them showing-
(a) whether the accounts have been audited in the prescribed manner;1
(b) whether, so far as can be ascertained by such audit, the accounts contain a full and true account of everything which ought to be inserted therein;1
(c) whether the books which by any rules made under this Act are directed to be kept by the Administrator-General, have been duly and regularly kept; and
(d) whether the assets and securities have been duly kept and invested and deposited in the manner prescribed by this Act, or by any rules made thereunder; or (as the case may be) that such accounts are deficient, or that the Administrator-General has failed to comply with this Act or the rules made thereunder, in such respect as may be specified in such certificate.
1. Cf. the amendment made by section 9 of the Administrator-General's (Bengal Amendment) Act, 1940 (Bengal Act, 11 of 1940).