State Act

The Odisha Water Supply and Sewerage Board Act, 1991

35. (1) The Board shall, before the commencement of, and may at any time during a financial yaer, prepare a statement or a supplementary statement, as the case may be, of the programme of its activities during that year as well as a financial estimate in respect thereof and the same shall be submitted to the State Government in such form and by such dates as the State Government may, by general or special order direct, for the previous approval of the State Government : Provided that in the event of such previous approval not being received before the commencement of the financial year for which such financial statement has been submitted, the Board shall be entitled to expend on all accounts up to an amount not exceeding the amount approved for the corresponding period of the previous financial year and such amount shall not include any sum spent out of the grants on subventions during the said period. (2) The Board shall tc be maintained such proper books of account and other books in relation to its accounts and prepare the balance sheet in such for and manner as to regulations may require. (3) The accounts of the Board shall be audited by such Auditor, in such manner and at such times, as the State Government may by general or special order direct. The Auditor so appointed shall have such powers of requiring the production of documents and the furnishing of information respecting such matters, and shall have such powers in respect of disallowance and surcharge as may be prescribed. (4) The accounts of the Board as certified by the Auditor together with the audit report thereon shall be forwarded annually to the State Government who may issue such directions to the Board as it may deem fit and the Board shall comply with such directions. (5) The State Government shall cause the accounts of the Board to be published in such manner as it thinks fit.