Print View

[Section Index]

The Bangladesh Power Development Boards Order, 1972 (President's Order)


28. (1) Each Board shall maintain proper, complete and accurate accounts in accordance with such general directions as may be issued, and in such form as may be prescribed, by the Government.
(2) The accounts of each Board shall, if no auditor is appointed by the Government under clause (3), be audited every year by the Comptroller and Auditor-General of Bangladesh (hereinafter referred to as the Auditor-General) in such manner as may be prescribed.
(3) The Government may, for any year, appoint one or more auditors to audit the accounts of each Board:
Provided that the Auditor-General may, notwithstanding the provision of this clause, either of his own motion or upon a request received in this behalf from the Government, undertake such audit of the accounts of the Board at such time as may be considered necessary and the Board shall, at the time of such audit, produce the account books and connected documents at such place as the Auditor-General may fix, and furnish such explanations and information as the Auditor-General or an officer authorised by him in this behalf may ask for.
(4) Where the Government has appointed an auditor under clause (3), the Government may, at any time issue directions, to the auditor requiring him to report to it upon the adequacy of measures taken by the Board for the protection of the interest of the Government and of the creditors of the Board or upon the sufficiency of the procedure in auditing the affairs of the Board, and may, at any time enlarge or extend the scope of the audit or direct that different procedure in audit shall be adopted or that any other examination shall be made by the auditor or any other person if, in its opinion, the interest of the Government so requires.
(5) Each Board shall produce all such accounts, books and connected documents and furnish such explanations and information as the Auditor-General or any officer authorised by him in this behalf or an auditor appointed under clause (3) may require at the time of audit.
(6) The Auditor-General or an auditor appointed under clause (3) shall submit an audit report to the Government in which he shall state whether, in his opinion, accounts of the Board are properly drawn up and, if he has called for any explanation or information from the Board, whether it has been given and whether it is satisfactory.
(7) Each Board shall comply with any directive issued by the Government for the rectification of matters objected to in audit.

Copyright © 2019, Legislative and Parliamentary Affairs Division
Ministry of Law, Justice and Parliamentary Affairs