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Act and Status
Chapter 6 : Finance and Audit

Annual report and budget estimate-

24.(1) The President shall place before the annual meeting of the Board held in the year following the year in which it is constituted and before every annual meetings thereafter a report on the working of the Board during the last preceding financial year.

(2) The report shall be forwarded to the State Government within one month of the presentation thereof before the annual meeting of the Board together with such comments thereon as the Board may think fit to make.

(3)(a) The Board shall hold a special meeting by the 31st October of every financial year and the President shall place before the said meeting a budget estimate showing, in such form as may he prescribed, the anticipated income and expenditure of the Board for the next financial year.

(b) The budget estimate as aforesaid shall, after confirmation by the Board, be forwarded to the State Government by the 30th November of the financial year in which the speCial meeting referred to in clause (a) is held.

(4)(a) The State Government shall, within two months of the receipt of the budget estimate. eittler accord its approval to the same or return it to the Board with such comments and suggestions as it deems necessary if in its opinion, such estimate

(i) is not reasonably accurate with reference to ascertainable facts or shows a deficit in the closing balance

(ii) includes new items of recurring expenditure which are likely to impose upon. the Board in tO future financial liabilities which the Board is not likely to be able to meet from its income ; or

(iii) includes provisions for expenditure which are not in accordance with the provisions of this Act.

(b)If budget estimate is returned under clause (a) the Board shall consider the comments and suggestions made by the State Government and may if it thinks fit, revise the said estimate. The Board shall, then, resubmit the budget estimate as so revised to the State Government, or the Board shall, if it does not think fit to revise the estimate, resubmit it in its original form to the State Government within one month of receiving it together with its replies on the comments and suggestions made by the State Government.

(c)If the State Government does not approve of the budget estimate as revised by the Board or if the budget estimate is returned by the Board without revision, the State Government may amend the budget estimate by making

(i)such modifications as are, in its opinion, necessary to render the estimate reasonably accurate with reference to ascertainable facts or to balance the income and expenditure,

(ii)additions, alterations or modifications in any provision relating to new expenditure of a recurring nature,

(iii)any alteration or modification in any provision for expenditure which, in its opinion, is not in accordance with the provisions of this Act, and shall forward the budget estimate as so amended to the Board.

(5) If the State Government does not accord its approval to the budget estimate under clause (b) of sub-section (3) within two months of the receipt thereof, or if the State Government does not communicate its approval of the budget estimate to the Board under clause (c) of sub-section (4) within the 31st March of the financial year immediately preceding the financial year to which the budget estimate relates, the budget estimate as forwarded to the State Government by the Board under clause (b) of sub-section (3) or as resubmitted to the State Government by the Board under clause (b) of sub-section (4). as the case may be, shall be deemed to have been approved by the State Government and shall be the budget estimate of the Board for the financial year to which it relates.


Payment to the Board by the State Government-

25. The State Government may, after considering the budget estimates, the accounts of the Board and such other reports as it may call for, make such annual or periodical grants to the Board as it may think fit

Provided that on the establishment of the Board and before the first budget estimate is forwarded to the State Government, it may, after considering such report as it may call for from the Board, make such initial grant to the Board as may be considered necessary.


West Bengal Madrasah Education Board Fund

26.(1) The Board shall have a Fund to be called the West Bengal Board of Madrasah Education Fund to which shall be credited—

(a)all sums which may be paid by the State Government under section 25

(b)all fees realised under any of the provisions of this Act

(c)all sums representing income from endowments or from property owned or managed by the Board ; and

(d)all other sums received by or on behalf of the Board from any other source whatsoever.

(2) The Fund shall vest in the -Board and shall be under its control and shall be held by it in trust for the purposes of this Act.

(3) All money payable to the credit of the Fund shall forthwith be paid into the Reserve Bank of India or into the State Bank of India or any branch thereof or into the United Bank of India or any branch thereof to the credit of the Fund, and all cheques drawn on the Fund shall he signed by the President or by such other person as he may authorise in writing in this behalf.


Application of the West Bengal Board of Madrasah Education Fund-

27. No expenditure shall be incurred from the Fund except for the purposes of this Act and unless such expenditure is provided for in the budget as approved under this Act or can he met by rcappropriation sanctioned in the prescribed manner.


Accounts-

28. The Board shall keep an account of all its receipts and expenditure in the manner prescribed.


Audit-

29.(1) The accounts of the Board shall he examined and audited annually in such manner as may be prescribed by an auditor or auditors appointed by the State Government.

(2) For the purpose of examination and audit under sub-section (I), an auditor appointed under that sub-section may—

(a)require in writing the production before him of any document relating to the Board or the assets thereof which he considers to he necessary for the proper conduct of the audit

(b)require in writing the personal appearance before him of any person accountable for or having the custody or control of any such document to answer any question relating thereto : and

(c)require any person so appearing before him to submit a statement in writing in respect of any such document.

(3) It shall be the duty of the Board and of every member thereof, and of the Secretary and the members of the staff in the service of the Board to afford to the auditor every facility ror the examination and audit of the accounts of the Board and to comply with any requisition made by the auditor under sub-section (2) andwith the requirement of any rule made in this behalf.

(4) Any person who wilfully neglects or refuses to comply with a requisition made under sub-section (2) or with the requirement of any Rile made in this behalf shall, on conviction, be punishable with fine which may extend to one hundred rupees.

(5) No complaint in respect of any officer punishable under sub-section (4) shall be made except with the previous sanction of the State Government.

(6) No Magistrate other than a Judicial Magistrate of the first class shall try an offence under sub-section (4).


Audit Report-

30.(1) Not more than fourteen days after completion of the audit the auditor shall submit to the State Government a report on the accounts audited, and shall send'a copy thereof to the Board which shall forward it to the State Government together with its observations thereon.

(2) The State Government shall take such action on the audit report as it thinks fit.


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