Nothing contained in this Act shall, or shall be deemed to, authorise the Committee to contribute any amount or amounts-
(a) To any political party, or
(b) For the benefit of any political party, or
(c) For any political purpose to any individual or body.
(1) In respect of every financial year, budget (annual financial statement) of the estimated receipts and expenditure of the Committee for the year shall be placed before the Committee and duly passed.
(2) No moneys out of the Gurdwara Fund shall be appropriated except as passed and approved by the Committee.
(1) The Committee shall maintain proper accounts showing receipts on account of and expenditure out of Gurdwara Fund.
(2) At the end of each calendar month, a statement of income and expenditure relating to that month shall be prepared and placed before the Committee and it shall be pasted at prominent places outside all Gurdwaras; and a consolidated annual statement, showing income and expenditure relating to a financial year shall likewise be prepared and placed before the Committee and outside the Gurdwaras at the end of each financial year.
(1) The accounts of the Committee including those of the Gurdwaras, and Gurdwara property including educational and other charitable institutions administered by the Committee, shall be audited by one or more auditors duly qualified to act as auditor under subsection (1) of section 226 of the Companies Act, 1956 (hereinafter referred to as the auditor) who shall be appointed by the Committee within sixty days of the close of every financial year and shall receive such remuneration as the Committee may fix:
Provided that the first appointment of auditors shall be made by the Committee within sixty days from the date of its first meeting held under section 15.
(2) For the purpose of any such audit and examination of accounts the auditors may, by a demand in writing, require from the Committee or any office-bearer or member or employee of the Committee or any Gurdwara, educational or other institution of the Committee, the production before him of all books, deeds,vouchers and all other documents and papers which he deems necessary, and may require any person holding or accountable for any such books, deeds, vouchers, documents and papers to appear before him at any audit and examination, to answer all questions which may be put to him with respect to the same or to prepare and submit any further statement which such auditor may consider necessary.
(3) Within thirty days after the audit and examination have been completed, the auditor shall submit a report to the Committee upon each account audited and examined.
(4) The audit report shall be published in, at least two daily papers of Delhi (one in English and one in Punjabi) as well as in Gurdwara Journal, if any, within thirty days of its receipt.
(5) The report of the auditor shall, among other matters, specify all items of expenditure which in his opinion are illegal, irregular or improper, all cases of failure of recoveries of money or property due to the Committee, all instances of loss or wasteful expenditure of money or property due to negligence or misconduct and all instances in which any money or property has been devoted to any purpose not authorised by this Act.
The Committee, in meeting next following the date of receipt of the auditors report, shall consider such report and satisfy itself that no expenditure shown therein has been incurred otherwise than in accordance with the provisions of this Act and shall pass such orders as are, in its opinion, necessary and proper to rectify the illegal, un authorised or improper expenditure and may also pass such further orders upon the report, as it may deem proper:
Provided that if the next meeting falls on a day earlier than two months after the receipt of the report it may be considered in the meeting next following which shall be convened before the expiry of a period of three months from the date of receipt of the said report.
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