Section 52 of The National Commission for Allied and Healthcare Professions Act, 2021
- (1)The State Council 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 State Government in consultation with the Comptroller and Auditor-General of India.
- (2)The accounts of the State Council 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 State Council 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 State Council 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 State Council.
- (4)The accounts of the State Council 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 State Government and that Government shall cause the same to be laid before each House of State Legislature where it consists of two Houses, or where such Legislature consists of one House, before that House.
Summary
- The State Council must keep accurate financial records and prepare an annual balance sheet.
- The format of these records is decided by the State Government after talking with the Comptroller and Auditor-General of India.
- The Comptroller and Auditor-General audits the State Council's accounts every year.
- The State Council has to pay the costs of this audit, and the auditor has the right to demand any financial documents and inspect the office.
- The final certified accounts and audit report are sent to the State Government, which then presents them to the State Legislature.
Practical examples
FAQ
1. Who decides what the balance sheet should look like?
The State Government decides the form, but it must consult with the Comptroller and Auditor-General of India first.
2. Does the State Government pay for the audit?
No. The law states that any expenditure incurred for the audit is payable by the State Council.
3. Can the State Council refuse to let the auditor inspect their office?
No. The auditor has the legal right and authority to inspect the office and demand books of account.
4. Where does the audit report end up?
It is sent to the State Government, which must then lay it before the State Legislature.
Test yourself
Q1.Under Section 52 of The National Commission for Allied and Healthcare Professions Act, 2021, who audits the accounts of the State Council annually?
Q2.Under Section 52 of The National Commission for Allied and Healthcare Professions Act, 2021, who is responsible for paying the expenditure incurred in connection with the annual audit?
Q3.Under Section 52 of The National Commission for Allied and Healthcare Professions Act, 2021, what rights does the auditor have while conducting the audit?
Q4.Under Section 52 of The National Commission for Allied and Healthcare Professions Act, 2021, what must the State Government do after receiving the certified accounts and audit report?
Q5.Under Section 52 of The National Commission for Allied and Healthcare Professions Act, 2021, who must the State Government consult when issuing directions on how the annual statement of accounts should be prepared?