Official Trustees Act,1913
Act No : 2
Section : Auditors to be appointed to examine Official Trustee'saccounts, etc., and to report to Government
19. Auditors to be appointed to examine Official Trustee'saccounts, etc., and to report to Government.-(1) The accounts of theOfficial Trustee shall be audited at least once annually and at anyother time if the Government so direct by the prescribed person and inthe prescribed manner. (2) The auditor shall examine such accounts, and shall forward toGovernment a statement thereof in the prescribed form, together with areport thereon and a certificate signed by him showing-- 4*[(a) whether the accounts have been audited in the prescribed manner, and whether, so far as can be ascertained by such audit, the accounts contain a full and true account of everything which ought to be contained therein;]---------------------------------------------------------------------1 The proviso omitted by Act 48 of 1964, s. 11.2 The words "the revenues of" omitted by s. 11, ibid.3 The words "of India" omitted by Act 21 of 1922, s. 4.4 Subs. by Act 48 of 1964, s. 12, for cl. (a).72 (b) whether the books, which by any rules made under this Act are directed to be kept by the Official Trustee, have been duly and regularly kept, and (c) whether the trust funds and securities have been duly kept and invested and deposited in the manner prescribed by this Act or any rules made thereunder;or (as the case may be) that such accounts are deficient, or that theOfficial Trustee has failed to comply with this Act or the rules madethereunder, in such respects as may be specified in such certificate.
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