The Uttar Pradesh Code on Social Security Rules, 2026
Rule 20. Accounts and Audit
Official text
(1) The Board shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form, as may be prescribed in consultation with the Comptroller and Auditor General of India.
(2) The Comptroller and Auditor General of India or any other person appointed by him, in connection with the auditing of the accounts of the Board, under the Code and rules made thereafter, shall have same rights and privileges and authority in connection with such audit as a Comptroller and Auditor General of India has in connection with the auditing of the Government accounts and in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect any of the offices of the Board, under the Code and rules made their under.
(3) The accounts of the Board shall be audited by the Comptroller and Auditor General of India annually and any expenditure incurred in connection with such audit shall be payable by the Board to the Comptroller and Auditor General of India.
(4) The Board shall furnish to the State Government its audited copy of accounts together with auditor’s report along with its comments on such report.