Amendment status not verified — confirm the current text below against the official source.
Audit (1) The Audit of the accounts of the Board shall be conducted by the Accountant General, Madras. 2) The Accountant General, in connection with the audit of the accounts of the Board, shall have the same rights, privileges and authority in connection with such audit as the controller and auditor General has in connection with the audit of the Government accounts and in particular shall have the right to demand the production of books, accounts vouchers and other documents and inspect any of the officers of the Board and also the accounts of 34 any body or institution which is in receipt of any grant-in-aid from the Board. 3) The auditor shall certify the correctness of statement and accounts prepared in accordance with sub rule (2) of rule 5. 4) The auditor shall prepare an abstract of the audited accounts (receipts, charges and balance sheet) and submit to the Government two copies thereof with the audit report. 5) The auditor shall furnish the Board and the Government with a report whenever he observes any material impropriety or irregularity in the incurring of any expenditure in the recovery of moneys or in the “maintenance of accounts including stock accounts. The Board shall forth with the remedy and defect or irregularity that may be pointed out by the Auditor and shall report to the Government the action taken by it there on within a reasonable time of the receipt of the report of the Auditor. Provided that if there is any difference of opinion between the Board and the auditor or if the Board does not remedy any defect irregularity with a reasonable period or render satisfactory explanation in regard to the defect or irregularity, the Government, on a reference specifically made there for by auditor shall pass such orders there on as they may deem fit and the Board shall there after take action in accordance there within such time as may be specified by the Government. 6) The accounts of the Board as certified by the Auditor and the Audit Report there on shall be forwarded by the Board annually to the Government before the 1st October of the following year. Provided the Government may give such further extension of time as they may consider necessary for any reasons. Such certified account and audit report furnished by the Auditor to the Board shall as soon as possible, after they are so furnished, be forwarded to Government for being placed on the table of both the Housed of Legislature. 7) The Board may appoint such staff as required for the conduct of the internal audit of all the transaction of the Board in consultation with the Government. i) Preparation and submission of annual Programmes, and establishment Schedule. (1) The programme for the promotion of the Khadi and Village Industries in the form of a note in 35 Annexure I and the staff required there for in the forms specified in annexure. If shall be submitted to the Government along with the Khadi Budget and the Village Industries budget on before the 31st January. ii) If the programme includes a number of proposals, and abstract all the proposals shall be prepared in the following form and submitted to the Government together with the Notes on individual proposals. 3) The form of the supplementary programme shall be in the same from as prescribed in sub-rules (1) and (2) and shall be submitted to the Government along with the supplementary budget, on or before the 31st January of each year. Short description of the proposal Ultimate Cost (Net) Recurring Rs. Non-Recurring Rs. Cost in (net) Rs. 36 8) Placing the Board in possession : (1) While submitting the budget of the Board for approval of the Government, it shall indicate the net revenue deficit under “Khadi Fund” and “Village Industries Fund” and the gap in resources position in these funds. The Government while approving the budget, may sanction the payment of grant or grants to cover the revenue deficit and loan to cover the gap in resources in these funds. Such grants and loans may be determined by the Government. There upon the Joint Secretary / Deputy Secretary of the concerned administrative department of the Government which sanctions the grant / loans shall countersign the bills drawn by the Chief Executive Officer. The pay and Accounts Officer, (North) Madras, shall arrange to issue the cheque debiting the Government Account. The amount so drawn shall be credited to “Khadi Fund” / “Village Industries Fund” as the case may be: (2) After approval of the Budget by the Government, allotment under the Khadi Budget and Village Industries Budget will be distributed among the District Officers and others expenditure according to the details of appropriations shown in the expenditure of the Board. (3) The Drawing Officers will drawn upon the Board’s account in the Banks preparing bills in the proper forms and passing them after due scrutiny. Monthly accounts will be rendered to the Board by the drawing officers. The Central Office of the Board will compile the accounts of the Board in the form of account prescribed by the Board. The branches of the Banks concerned-should render monthly scrolls indicating the withdrawals and receipts during every month to Board Office. As Khadi and Village Industries Schemes involve sale of finished goods, the sale proceeds which were received by the Officer authorized in this behalf and the cheque drafts sent the Central Office of the Board. For cash collections also Bank Drafts, shall be obtained in favour of the Tamil Nadu Khadi and Village Industries Board and sent to the Central Office. The Central Officer of the Board will arrange to credit all remittances to the receipt accounts of the Board with the Bank, in performing the duties connected with the receipts or money remitting them to Bank, drawing moneys from by preparing and passing the bills and keeping accounts therefore. 37 The Board Officers who also perform the functions of the Treasury Officer shall follow the rules prescribed in the Tamil Nadu Financial Code. Tamil Nadu Treasury code and Tamil Nadu Accounts code. 9) Contracts :- (1) The Board shall follow the provisions in Article 51 of the Tamil Nadu Financial Code when entering into contract for and on behalf of the Board, the form of contract and tenders used by the Government Departments may be adopted with suitable modifications as maybe considered by the Board. (2) The Board may delegate to the President, Vice President, Secretary or any Officer of the Board or any Officer subject to it, such power for entering into contract on its behalf as it may think fit. (3) The President, Vice-President, Secretary or any Officer of the Board or any Officer subject to it, shall not be liable for any bonafide assurance or contract made by the Board and liabilities arising out of such bonafide assurance or contract shall be discharged only from the moneys at the disposal of the Board. 10) Reports & Returns : (1) The Annual report specified in sub-section (2) of section 24 should be submitted by the Board to the Government not later than the 1st October of the following year and it shall be in such form as the Government may from time to time direct and contain particulars among others in respect of the following namely. (i) Budget provision and actual of expenditure ; (ii) Production and sale of Khadi-both traditional and Ambur; (iii) Production and sale of Products of the Village Industries; (iv) Production of charkhas and other implements; (v) Employment statistics for each industry; and (vi) Training of personnel; and (2) The Board shall submit to the Government and to such other authority as they may specify 38 a) Monthly progress reports on the Ambar Charkas programme; b) Monthly statement of accounts relating to disbursements made by the Board. c) Quarterly progress reports on traditional Khadi and other Village Industries specified or deemed to be specified under the Act; and d) Monthly statement of account relating to withdrawals from the Khadi and Village Industries Funds. (3) The monthly reports and statements should be submitted not later than the 20th of the following month and the quarterly reports not later than the 20th of the month following the quarter.