law: 34. Accounts and audit.
  (1) The Committee and every State Committee shall maintain proper accounts and other relevant records and prepare an annual statement of accounts, in such form as may be prescribed by the Central Government, or as the case may be, the State Government.
  (2) The accounts shall be examined and audited annually by such auditors as the Central Government or, as the case may be, the State Government may approve.
  (3) The accounts of the Committee or the State Committee as certified by the auditor together with the audit report thereon shall be forwarded annually by the said Committee to the Central Government, or as the case may be, the State Government.
  (4) The Central Government shall, as soon as may be after the receipt of the audit report under sub-section (3), cause the same to be laid before each House of Parliament.
  (5) The State Government shall, as soon as may be, after the receipt of the audit report under sub-section
  (3), cause the same to be laid before the State Legislature.