GURDWARA FUND, ACCOUNTS AND AUDITState · Delhi

Section 28 of The Delhi Sikh Gurdwaras Act, 1971

(1)The Committee shall maintain proper accounts showing receipts on account of and expenditure out of Gurdwara Fund.
(2)At the end of each calendar month, a statement of income and expenditure relating to that month shall be prepared and placed before the Committee and it shall be pasted at prominent places outside all Gurdwaras; and a consolidated annual statement, showing income and expenditure relating to a financial year shall likewise be prepared and placed before the Committee and outside the Gurdwaras at the end of each financial year.

Summary

The committee is required to maintain proper accounts showing all money coming into and going out of the Gurdwara Fund.
At the end of every month, a statement of income and expenditure must be prepared, shown to the committee, and pasted outside all Gurdwaras in prominent spots.
At the end of every financial year, a consolidated annual statement must also be prepared, shown to the committee, and pasted outside the Gurdwaras.

Practical examples

1On May 31, 2024, the accounting team prints out the monthly income and expense report, gives a copy to the committee, and glues copies onto the notice boards outside the main entrances of all local Gurdwaras.

2At the end of the financial year in April 2025, a large annual summary report of all spending and earnings for the past twelve months is prepared and displayed outside the Gurdwaras so the public can see it.

FAQ

1. Does the public get to see how the committee spends its money?

Yes, monthly and annual statements of income and expenditure must be pasted at prominent places outside all Gurdwaras.

2. Are financial reports only made once a year?

No, statements must be prepared at the end of each calendar month, as well as a consolidated statement at the end of the financial year.

3. Who gets to review these statements before they are put up outside?

Both the monthly and annual statements are placed before the committee.

Test yourself

Q1.Under Section 28 of The Delhi Sikh Gurdwaras Act, 1971, what must the committee do with the monthly statement of income and expenditure?

Q2.Under Section 28 of The Delhi Sikh Gurdwaras Act, 1971, how frequently must the consolidated statement of income and expenditure be prepared?

Q3.Under Section 28 of The Delhi Sikh Gurdwaras Act, 1971, where should the monthly and annual financial statements be displayed for the public?

Q4.Under Section 28 of The Delhi Sikh Gurdwaras Act, 1971, what must the committee maintain regarding the Gurdwara Fund?

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