The Punjab Water Supply and Sewerage Board (Rights, Privileges and Authority of Auditor) Rules, 1977
Published vide Punjab Government Notification No. GSR 86/PA/Section 71/77 dated 8th September 1977
(a) These rules may be called the Punjab Water Supply and Sewerage Board (Rights, Privileges and Authority of Auditor) Rules, 1977.
(b) They shall come into force at once.2. Definitions. - In these rules, unless there is anything repugnant in the subject or context, -
(a) 'Act' means the Punjab Water Supply and Sewerage Board Act, 1976;
(b) 'auditor' means auditor of the Board referred to in sub-section (2) of Section 43 of the Act.3. Authority of the auditor. - [Section 43(4)]. - The auditor in connection with the performance of his duties under the Act shall have authority either himself or through officers and staff appointed by him -
(a) to inspect any office or accounts under the control of the Board including Cash chest and Bank account;
(b) to require that any accounts, books, papers and other documents which deal with or form the basis of or are otherwise relevant for audit purposes, shall be sent to such place as he may appoint for his inspection;
(c) to put such question or make such observations as he may consider necessary, to the persons incharge of the office and to call for such information as he may require for the preparation of any account or report.4. Right for information and inspection. - [Section 43(4)]. - The persons incharge of any office or department of the Board, the accounts of which have to be inspected and audited by the auditor such afford all facilities for such inspection and shall supply such information as is asked for by him within 72 hours of the receipt of the requisition from him. 5. Privilege. - [Section 43(4)]. - The auditor shall ascertain that a proper system of accounts, control or expenditure and stores, internal check, service regulations and financial delegation exist and are being observed. He shall also ascertain how well the Board is discharging its financial responsibilities and how far the funds placed at its disposal are being utilized in fulfilment of the objects envisaged by the Act. He shall have the privilege to assist and advise the Board in the respect.