Section 30 of The Maulana Azad National Urdu University Act, 1996
- (1)The annual accounts and balance-sheet of the University shall be prepared under the directions of the Executive Council and shall, once at least every year and at intervals of not more than fifteen months, be audited by the Comptroller and Auditor-General of India or by such persons as he may authorise in this behalf.
- (2)A copy of the annual accounts together with the audit report thereon shall be submitted to the Visitor along with the observations, if any, of the Executive Council.
- (3)Any observations made by the Visitor on the annual accounts shall be brought to the notice of the Executive Council and the views of the Executive Council, if any, on such observation shall be submitted to the Visitor.
- (4)A copy of the annual accounts together with the audit report as submitted to the Visitor shall also be submitted to the Central Government who shall, as soon as may be, cause the same to be laid before both Houses of Parliament.
- (5)The audited annual accounts after having been laid before both Houses of Parliament shall be published in the Gazette of India.
Summary
- The Executive Council oversees the preparation of the University's annual accounts and its balance sheet.
- The accounts must be audited at least once every year by the Comptroller and Auditor-General of India.
- The time between two audits must never be longer than fifteen months.
- The audited accounts and the audit report are submitted to the Visitor, who can provide feedback or observations.
- The Central Government must present the audited accounts and audit report to both Houses of Parliament.
- Once Parliament has reviewed them, the audited accounts must be published in the Gazette of India (the official government journal).
Practical examples
FAQ
1. Who performs the audit for the Maulana Azad National Urdu University under Section 30?
Under Section 30 of The Maulana Azad National Urdu University Act, 1996, the audit is done by the Comptroller and Auditor-General of India or their authorized representative.
2. How often must the Urdu University be audited according to the 1996 Act?
Section 30 of the 1996 Act requires an audit at least once every year, with no more than fifteen months passing between audits.
3. Where are the final audited accounts of the Maulana Azad University published?
According to Section 30 of the Maulana Azad University Act, the audited annual accounts are published in the Gazette of India after being laid before Parliament.
Test yourself
Q1.Under Section 30 of The Maulana Azad National Urdu University Act, 1996, what is the maximum time allowed between two audits?
Q2.According to Section 30 of The Maulana Azad National Urdu University Act, 1996, who reviews the accounts first and may make observations?
Q3.Under Section 30 of The Maulana Azad National Urdu University Act, 1996, where must the audited accounts be published?
Q4.Based on Section 30 of The Maulana Azad National Urdu University Act, 1996, who is responsible for the actual preparation of the accounts?