Section 40 of The National Dental Commission Act, 2023 in hindi
- (1)The Commission shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed, in consultation with the Comptroller and Auditor-General of India.
- (2)The accounts of the Commission shall be audited by the Comptroller and AuditorGeneral of India at such intervals as may be specified by him and any expenditure incurred 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 other persons 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 generally has in connection with the audit of Government accounts and in particular, shall have the right to demand the production of, and complete access to, records, books, accounts, 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 AuditorGeneral of India or any other person appointed by him in this behalf, together with the audit report thereon, shall be forwarded annually by the Commission to the Central Government which shall cause the same to be laid, as soon as may be after it is received, before each House of Parliament.
Summary
- The Commission must keep proper financial records and prepare an annual statement of its accounts.
- The format for these accounts is decided in consultation with the Comptroller and Auditor-General of India.
- The Comptroller and Auditor-General audits the Commission's accounts at intervals they choose, and the Commission pays the cost of this audit.
- The auditors have full power to demand and inspect all books, records, and documents in the Commission's office.
- After the audit, the certified accounts and the audit report are sent to the Central Government, which then presents them to Parliament.
Practical examples
FAQ
1. Who is responsible for auditing the Commission's money?
The Comptroller and Auditor-General of India audits the accounts.
2. Can the Commission hide sensitive financial documents from the auditor?
No, the auditor has the right to demand complete access to all records, books, and vouchers.
3. Who pays for the audit process?
The Commission must pay the expenditure incurred for the audit to the Comptroller and Auditor-General.
4. What happens to the audit report after it is finished?
It is sent to the Central Government, which must lay it before each House of Parliament.
Test yourself
Q1.Under Section 40 of The National Dental Commission Act, 2023, who determines the intervals at which the Commission's accounts are audited?
Q2.Under Section 40 of The National Dental Commission Act, 2023, who bears the financial cost of the audit?
Q3.Under Section 40 of The National Dental Commission Act, 2023, what must the Central Government do with the certified accounts and audit report once it receives them?
Q4.Under Section 40 of The National Dental Commission Act, 2023, when preparing the annual statement of accounts, whose consultation is required to determine the format?