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Report No. 171

29. Accounts and Audit of Board and Management Committee.-

(1) State or Union Biodiversity Boards and Biodiversity Management Committees shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed by the State Government in consultation with the Comptroller and Auditor-General of India.

(2) The accounts of a State or Union territory Biodiversity Board and Biodiversity Management Committee 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 a State or Union territory Biodiversity Board and Biodiversity Management Committee to the Comptroller and Auditor-General.

(3) The Comptroller and Auditor-General and any person appointed by him in connection with the audit of the accounts of a State or Union territory Biodiversity Board and Biodiversity Management Committee under this Act shall have the same rights and privileges and the authority in connection with such audit as the Comptroller and Auditor-General generally has in connection with the audit of 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 a State or Union territory Biodiversity Board and Biodiversity Management Committee.

(4) The accounts of the State or Union territory Biodiversity Board and Biodiversity Management Committee, as certified by the Comptroller and Auditor-General or any other person appointed by him in this behalf, together with the audit report thereon, shall be forwarded annually to the State Government or Union territory Administration which shall cause the audit report to be laid, as soon as may be after it is received, before the concerned Legislature.



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