Document — The Shri Jagannath Temple Act, 1955.

i\ I SHRI JAGANNATH TEMPLE AUDIT RULES, 1968 Short title a.nd comm■ encement. Definition. Appoint. ment of a.uditor. • No. 6412-End, dated the 11th July, 1968. In exercise of the powen tconierred by Section 32 of Shri · .Jagannath >Temple Act, 1954 (Orissa Act 11 of 1955), the State Government do hereby make the following rules, namely:- l . ( 1) These rules 1r.a y be called Shri Jagannath~Temple Audit Rules, 1968. ( 2) They shall come into force a.t once, . 2. In these rules ~unless the context other- . . w1:::e reqU1res- (a) 'Act' means the Shri Jagannath Temple Act, 1954; (Orissa Ac~ II of 1955) (b) 'Form' means a form appQnded to these rules, I (o) Words and expressions used but not defi- ,, ned herein shall have the . meaning res- pectively assigned to them in the Act. 3. The ~State Government ?,shall as soon as - . ·, possible after the 30th day :of ApriLevery year appoint an auditor to audit ... the accounts of the Temple and its endowments. Auditor may oa.l for aooument■• 4. (1) The auditor may by a written notice, require the production of any document, or the attendance ol any person responsible for the preparation or maintenance of accounts, before ----~- -- See. Otiasa. Ga.a:.etta, 'Extraordinary dated \he 15th July 1968-{_773 l S.,, hm i;iiiir1n •f , 1;pr1rt. M1iHP.rn t() br., l;J.IJ.lfli- [J (;/) by UJC: 1u<lf tr,r. him f c)r the: p~Jrpo:-y:; of obtaining any information whid1 ht m;iy r,on '.1i<lcr necessary in connection with the audit of accounts. (2) When any document i.c; not produced as rcquirr;d under sub-m]c , (1) the auditor shall 8C~d a writ.ten report of thr; failure to produce such docurm:nts to the A<lrninistrator or other m:.m:i,~ir,:J :Jutbority r;f the.: institution and if such r J ,---, rk1curr1r;nt i;J not pmductd ir:i spite of the said writtcr, report, thc.: sam1; ~hall be pain t<;d out in hi ·1 r~port. 5. Th1; :i11dif.()r '?hall ;i:1 so1m as possible aftc:r r;.r1rnpl 1:tir1n d audit, submit a report to the Cr,1r,r11 1U.r:r: :rnd :ic11d a copy thereof to the St.ate Government. , 6. (1) The au.dit<Jr ,hall er.amine whether all ~urns r1;ceivcd are d11ly credited Lo tbc Temple fund aud shall al ::io verify the cash balance with reference to the receipts and expenditure. (2) He nhall vcrif y the authority under which any uncu;rtaking b~c; bc:cn sanctioned and ascertain if a, Heparate account has been maintained properly for any such undertaking, (3) During audit the auditor shall verify the deben turc", share certificates, Government bond:.i and othc :;ecudtiet1 and the ba11k pass bookr;, if any and report whether Lhey are found correct. Particulars to be men .. tionea in the report, 7. The auditor shall mention Lhe following particulars in his report 1 namely :_ (a) Whet her the accounts and registers required to be maintaine~ 2.re maintained and kept properly; (b) Whether the contributions ar, cl other receipts due to the Temple have beer; realised at the proper time and whether due steps have been taken to recover the sums over-due, and if not1 the cases in whicn such action has not been taken; (c ) Whether all collections h2n: been brought to account promptly; (d) Wheth er 2.ny contribution nas been remi- tted o:- reduced and if ::;01 whether it was done uncer proper authority; ( e) Whether the expenditure incurred is in accordance with the budget sanctioned by the State Government or there are any deviations; (r) Whether every item of expenditure has . been sanctioned by the competent authority and whether the same is supported by proper vouchers; (g) \Vhether there is any item of exp~nditure which. in the opinion of the auditor,· is prima f acie extravagant and contrary to the provisions of the Act and the rules made thereunder· . . ., 1 . . , Cases of loss, wastes etc, to be repotGed by tbe ;1,ucl i tor (h) \Vhether th~ moneys not required for i mme,nate expenditure have all been properly deposited and whether surplus lunds have been pro?erly invested; (i) Whet:,er the assess:1b1e income of the Temple has been correctly shown in the accounts; and (j) Whet11er the cctsh b3lance has been corre- ctly shown, or there are any disc.-repancies in the cash balance. 8. The auditor shall report any material impro. priety or irregularity which he may observe in the expenditure, in the collection of contribution due to the Temple or in the Accounts and shall also report all cases of loss or waste of money t0!Zether with the name5 of persons directly or indirectly responsible for such loss er waste. Sti:l.teme.itl g. to be :.1pµr.- nded to the a udit The auditor shall append to his report~ - (a) · a statement of receipts and expenditure; and a consolidated statement of assesls and lia- bilities other than the fixed assests; report. (b) a stalem;!nt of debentures, share cerlifi .. cates, Government · bonds and other securities and the Bank pass books, if any; (c) a consolidated statement of de1 mand, colle· ctions and balance of all items of revenue inclu. ding contributions, decretal amounts and the like, E ntries checked to be marked and vou- chers to be initialled. Auditor to deliver sta,. tements & r eport to his succe-- ssor. Audit of accounts shall relate to the whole of the finan- cial year. Cases of fraud, and embezzle- ment, etc , to be forth witb repo- rted to the Cbairru.J.n, both arrears and current, outstanding whether in cash or in kind; ( d) an abstract of the receipts and charges and profit and loss account and balance sheet for trading undertaking, if any, prepare:! by him. 10 In auditing the accounts the auditor shall put tick marks or cross marks against all entries • checked by him and affix his initials to all vouchers with the special° audit pencil. 11. Where any auditor is relieved :by another auditor during the currency of an audit, the former shall deliver an exact stateme'lt of the • audit completed by him till the date of his relief along with the draft paragraphs of audit report to the latter, 12. The auditor shall audit all accounts up to the end of the financial year for which complete accounts have been prepared: ·~ · · · 13. When any fraud or embezzlemrnt is detected or may reasonably be inferred from any swpeoi- ous circumstances or irregularity in the accounts, the auditor shall report the circumtances imme- diately in writing to the Chairman of the Committee and also to the Vice-Chairman thereof. When the fraud or emb7zzlement have been fully investigated by the auditor, he shall mention the .sam~ in his report. • I 1 ; I I , • • : •., • • , • : ( •, ( : ! • J '' f J ~.' •. '. ! Issue.of oojedtion ~t~~lnel)Cs1 Statementl to be retu m ed Vl'ith in seven da.ys. : 11, 1~HY enquiry , which :it is necessary · for . the :.i~~it9ri to ip~e in .connection with . acc_ou.~_ts, .,r.~~ers_.9r,other. matters, sh~Ji be made thr~ugh ~.njo,~jl;ction . .state.ment .in,Form A. The-_auditor shall issue statements :d~y-.by · day as the audit proceeds in Form B and shal\ obtain the dated intitials of the _ Administrator ol the Temple on ·-b~th t_he ~~aten;e~~-;<~-~o~~~~i.a. The state~e.nts shall be returned within thtee days over the ... . r , .' , •• • -,. ' • • • I . ' ' dated '·initials of the Administrator and shall • · . . . .. r I .. ,,,., , • • • - show the action which has been taken or which ;s proposed to be taken to settle the objections raised and shall also show the replies to the enquiries ma-~e,·~i on receipt of the replies to the points raised;··the auditor shall reissue for further c1ction or reply in respect of any items on which final or sufficient action has not in his opinion been taken or on which the enquiries made have not been satisfied. Such reissue shall be promi- nently indicated in the statement made in Form B. He ~hall mention in the audit report any item of previous report! which have nol been disposed of. 15. Unless otherwise directed by the auditor, all objection : statements shall be returned to the auditor within seven days from the date of rece- ipt whether the objections have all been replied to or not provided that in no case such return shall be deferred beyond the close of the audit. Committ ee'a reply on the rep ort to be submiUed to Go-Ye- romeot Pu blicatioo of report a.nd directions , 16. The replies to the audit report with ·the approved resolution of the Committee shall be submitted to the State Government within a period of three months from the date of issue of the report. 17. The report of the auditor and the directions i<:sued thereon to the Committee under Section 2 7 of the Act by the State Government shall .,. be published by them in the Orissa Gazette.

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