Amendment status not verified — confirm the current text below against the official source.
(1) The Board and the trustee of every institution shall keep regular accounts of all receipts and disbursements. (2) The accounts of the Board shall be audited annually. (3) The accounts of every institution shall be audited annually or if the Board so directs in any case or class of cases at shorter intervals. (4) The audit shall be made by auditors appointed by the High Court in the case of the accounts of the Board and of incorporated and unincorporated Devaswoms and institutions under the management of the Board and by the Board in the case of other institutions. (5) Every auditor appointed under this section shall be deemed to be a public servant within the meaning of Section 15 of the Cochin Penal Code.