State Act
Section 21. Audit of Accounts.
THE ASSAM INLAND WATER TRANSPORT REGULATORY AUTHORITY ACT, 2018 (SINGLE DOCUMENT)
21. (1) All accounts of receipts and expenditure of the Regulatory Authority shall be maintained in the manner prescribed by the State Government. (2) The Accounts of the Regulatory Authority shall be audited annually by a Chartered Accountant duly appointed for the said purpose by the Regulatory Authority. (3) The result of Audit shall be subject to the scrutiny of the Accountant General of the State of Assam. (4) The result of Audit shall be communicated by the Auditor to the Regulatory Authority through the Member Secretary of the Regulatory Authority, who shall submit a copy of the Audit Report along with its observations to the State Government through the Finance Department.