Rule 37. Accounts and Audit

Chapter II — Social Security OrganizationPart II — The Uttar Pradesh Building and Other Construction Workers Welfare BoardMade under The Code on Social Security, 2020Notification No. 1431/XXXVI-3-2026-1399661, 27 Aug 2026

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 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.
(3) The Comptroller and Auditor General of India, or any other person appointed by him in this behalf, shall audit the account of the Board and, for the purpose of the such audit, shall have the same rights, privileges and authority as the Comptroller and Auditor General of India has in connection with the audit of Government account, and in particular, shall have the right to demand the production of books, 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.
(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.

Source: The Uttar Pradesh Code on Social Security Rules, 2026, Notification No. 1431/XXXVI-3-2026-1399661 — Uttar Pradesh Gazette Extraordinary, 27 August 2026, p. 104 of the PDF. Open our copy at p. 104 · official download · all sources

The rules were made in Hindi. The English text is the translation published by order of the Governor under clause (3) of Article 348 of the Constitution, which makes it the authoritative text in English. Rule headings are printed as marginal notes.