Section 34 of The Protection of Human Rights Act, 1993 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 by the Central Government in consultation with the Comptroller and Auditor-General of India.
- (2)The accounts of the Commission shall be audited by the Comptroller and Auditor-General 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.
- (3)The Comptroller and Auditor-General and any person appointed by him in connection with the audit of the accounts of the Commission under this Act shall have the same rights and privileges and the 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 books, accounts, connected vouchers and other documents and papers and to inspect any of the offices of the Commission.
- (4)The accounts of the Commission, as certified by the Comptroller and Auditor-General or any other person appointed by him in this behalf, together with the audit report thereon shall be forwarded annually to the Central Government by the Commission and the Central Government shall cause the audit report to be laid, as soon as may be after it is received, before each House of Parliament.
Summary
- The National Human Rights Commission must maintain proper accounts, keep relevant records, and prepare an annual statement of accounts.
- The format of this annual statement of accounts is prescribed by the Central Government in consultation with the Comptroller and Auditor-General of India.
- The Comptroller and Auditor-General of India has the power to decide the intervals at which the Commission's accounts are audited.
- The Commission is responsible for paying any expenditure incurred in connection with its audit to the Comptroller and Auditor-General.
- Auditors have the right to demand the production of books, accounts, connected vouchers, and other documents, and they can inspect any of the Commission's offices.
- The certified accounts and the audit report must be forwarded annually to the Central Government, which must then cause them to be laid before each House of Parliament.
Practical examples
FAQ
1. Who prescribes the form of the annual statement of accounts for the National Human Rights Commission under Section 34 of the Protection of Human Rights Act, 1993?
Under Section 34 of the Protection of Human Rights Act, 1993, the Central Government prescribes the form of the annual statement of accounts in consultation with the Comptroller and Auditor-General of India.
2. Who bears the cost of auditing the National Human Rights Commission under Section 34 of the Protection of Human Rights Act, 1993?
Under Section 34 of the Protection of Human Rights Act, 1993, any expenditure incurred in connection with the audit is payable by the Commission to the Comptroller and Auditor-General of India.
3. What powers do the auditors have when auditing the National Human Rights Commission under Section 34 of the Protection of Human Rights Act, 1993?
Under Section 34 of the Protection of Human Rights Act, 1993, the Comptroller and Auditor-General and any appointed person have the right to demand books, accounts, vouchers, and other papers, and to inspect any of the Commission's offices.
4. What must the Central Government do with the certified accounts and audit report under Section 34 of the Protection of Human Rights Act, 1993?
Under Section 34 of the Protection of Human Rights Act, 1993, the Central Government must cause the audit report and certified accounts to be laid before each House of Parliament as soon as possible after receiving them.
Test yourself
Q1.Under Section 34 of the Protection of Human Rights Act, 1993, who must the Central Government consult before prescribing the form of the Commission's annual statement of accounts?
Q2.Under Section 32 and Section 34 of the Protection of Human Rights Act, 1993, how are the grants received by the Commission audited?
Q3.Under Section 34 of the Protection of Human Rights Act, 1993, what is one of the specific rights of the Comptroller and Auditor-General during an audit of the Commission?
Q4.Under Section 34 of the Protection of Human Rights Act, 1993, who is responsible for laying the certified accounts and audit report of the Commission before Parliament?