26. (1) The [Parishad]1 shall maintain proper accounts and other relevant records and prepare an annual statement of accounts including the balance sheet in such form as the State Government may specify.
(2) The accounts of the [Parishad]1 shall be subject to audit annually by the Examiner, Local Fund Accounts and /or the State Government may entrust the audit to the Accountants General, Uttar Pradesh or Comptroller and Auditor General of India or to any other Auditor on such terms and conditions, in such manner, for such period and at such times as may be agreed upon between him and the State Government.
(3) The rights, authority and privileges of any person conducting audit under sub-section (2) shall.
(a) in the case of Examiner, Local Fund Accounts be the same as he has in connection with the audit of the accounts of local authority;
(b) in the case of the Accountant General Uttar Pradesh or as the case may be, the Comptroller and Auditor General of India. be the same as he has in connection with the audit of Government accounts: and
(c) in the case of any other auditor, be as prescribed;
(4) The [Parishad]1 shall furnish to the State Government annually or at such times as may be directed by it, a copy of its audited accounts together with the auditor's report thereon.
(2) The accounts of the [Parishad]1 shall be subject to audit annually by the Examiner, Local Fund Accounts and /or the State Government may entrust the audit to the Accountants General, Uttar Pradesh or Comptroller and Auditor General of India or to any other Auditor on such terms and conditions, in such manner, for such period and at such times as may be agreed upon between him and the State Government.
(3) The rights, authority and privileges of any person conducting audit under sub-section (2) shall.
(a) in the case of Examiner, Local Fund Accounts be the same as he has in connection with the audit of the accounts of local authority;
(b) in the case of the Accountant General Uttar Pradesh or as the case may be, the Comptroller and Auditor General of India. be the same as he has in connection with the audit of Government accounts: and
(c) in the case of any other auditor, be as prescribed;
(4) The [Parishad]1 shall furnish to the State Government annually or at such times as may be directed by it, a copy of its audited accounts together with the auditor's report thereon.
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More sections of this act
Section 1 · Short title, extent and commencementSection 2 · DefinitionsSection 3 · Constitution and Incorporation of the ParishadSection 4 · The Chief Executive OfficerSection 5 · The Executive CommitteeSection 6 · Composition of the Braj Planning and Development SamitiSection 7 · Power to co-optSection 8 · Headquarters of the ParishadIndia Code, Government of India. Text fetched 18 Oct 2026. Source metadata reports last modification: 2025-02-04. Check the linked official text and subsequent notifications when applying a provision.