State Act

The Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987.

117. Accounts and Audit - (1) The Financial Advisor and Chief Accounts Officer shall keep regular accounts of all receipts and disbursements for each financial year separately in such form and containing such particulars as may be prescribed. (2) (a) The accounts of the Tirumala Tirupathi Devasthanams shall be audited annually or if the Government so directs in any case at short intervals. (b) The audit referred to in clause (a) shall be made by auditor appointed by the Government for the purpose and the auditor shall send a report to the Government containing such particulars as may be prescribed. (3) It shall be the duty of the Financial Advisor and Chief Accounts Officer and all officers and servants working under him to afford the auditor all such assistance and facilities as may be necessary for the audit of the accounts of the Tirumala Tirupathi Devasthanams. (4) The remuneration payable to such auditor and the cost of audit shall be paid in the first instance out of the Consolidated Fund of the State and subsequently reimbursed from the funds of the Tirumala Tirupathi Devasthanams.