Section 8A of The Jallianwala Bagh National Memorial Act, 1951
1[8A. Accounts and audit.---(1) The accounts of the Trust 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 Trust to the Comptroller and Auditor-General.
- (2)The Comptroller and Auditor-General and any person appointed by him in connection with the audit of the accounts of the Trust 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 the office of the Trust.
- (3)The accounts of the Trust 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 Central Government by the Trust and the Central Government shall cause the audit report to be laid, as soon as may be, after it is received, before each House of Parliament.]
Summary
- The top government auditor, called the Comptroller and Auditor-General of India, must audit the financial books of the Trust at times they choose.
- The Trust is responsible for paying all expenses related to this official audit back to the Auditor-General.
- The auditors have full authority, just like when checking regular government offices, to inspect the Trust's physical office and demand to see all accounts, books, receipts, and files.
- Once the audit is done and certified, the Trust must send the official accounts and audit report to the Central Government every year.
- The Central Government is required to present, or lay, this audit report before both the Lok Sabha and Rajya Sabha, which are the two Houses of Parliament.
Practical examples
FAQ
1. Who is responsible for auditing the accounts of the Jallianwala Bagh National Memorial Trust?
The Comptroller and Auditor-General of India, or someone they appoint, performs the audit.
2. Who pays for the expenses of conducting the audit?
The Trust itself must pay the Comptroller and Auditor-General for any expenditure incurred during the audit.
3. What documents do the auditors have the right to demand during their inspection?
They have the right to demand all books, accounts, connected vouchers, meaning receipts, and other documents and papers.
4. Where must the final audit report be submitted after it is completed?
The Trust sends it to the Central Government, which then lays it before both Houses of Parliament.
Test yourself
Q1.Who has the authority to decide the intervals at which the Trust accounts are audited?
Q2.What rights do the auditors have when inspecting the Jallianwala Bagh Trust?
Q3.Which of these documents does the auditor NOT have a stated right to demand under Section 8A?
Q4.How often must the certified accounts and audit report be forwarded to the Central Government?
Q5.What must the Central Government do once they receive the audit report?
Q6.Who pays for the expenses incurred in connection with the audit?