Section 47 of The National Commission for Allied and Healthcare Professions Act, 2021
- (1)The Commission shall maintain appropriate accounts and other relevant records and prepare an annual statement of accounts including the balance sheet in accordance with such general directions as may be issued and in such form as may be specified by the Central Government in consultation with the Comptroller and Auditor-General of India.
- (2)The accounts of the Commission shall be audited annually by the Comptroller and Auditor-General of India or any person appointed by him in this behalf and any expenditure incurred by him or any person so appointed in connection with such audit shall be payable by the Commission to the Comptroller and Auditor-General of India.
- (3)The Comptroller and Auditor-General of India and any person appointed by him in connection with the audit of the accounts of the Commission shall have the same rights and privileges and authority in connection with such audit as the Comptroller and Auditor-General of India has in connection with the audit of Government accounts, and, in particular, shall have the right to demand the production of books of account, connected vouchers and other documents and papers and to inspect the office of the Commission.
- (4)The accounts of the Commission as certified by the Comptroller and Auditor-General of India or any person appointed by him in this behalf, together with the audit report thereon, shall be forwarded annually to the Central Government and that Government shall cause the same to be laid before each House of Parliament.
Summary
- The Commission must keep proper financial records and prepare an annual statement of accounts, including a balance sheet.
- The Comptroller and Auditor General of India audits these accounts every year and has full power to inspect the Commission's office and demand financial documents.
- The Commission is legally required to pay the Comptroller and Auditor General for the costs of conducting this audit.
- Once the audit is done, the certified accounts and the audit report are sent to the Central Government, which then presents them to both Houses of Parliament.
Practical examples
FAQ
1. Who is in charge of auditing the Commission's money?
The Comptroller and Auditor General of India, or someone appointed by them.
2. Does the auditor have the right to search the Commission's office?
Yes, they have the right to demand books, vouchers, and papers, and to inspect the office.
3. Who sees the final financial report?
It goes to the Central Government, which must lay it before each House of Parliament.
Test yourself
Q1.Under Section 47 of The National Commission for Allied and Healthcare Professions Act, 2021, who bears the financial cost of the annual audit?
Q2.Under Section 47 of The National Commission for Allied and Healthcare Professions Act, 2021, what specific financial document must be included in the Commission's annual statement of accounts?
Q3.Under Section 47 of The National Commission for Allied and Healthcare Professions Act, 2021, who determines the general directions and form for how the Commission maintains its accounts?
Q4.Under Section 47 and Section 46 of The National Commission for Allied and Healthcare Professions Act, 2021, what is the relationship between the Commission's expenses and its audit?