Section 34 of PHRA : Section 34: Accounts And Audit

Explanation using Example

Imagine that the National Human Rights Commission (NHRC) in India has received its annual funding from the government to carry out its activities for the promotion and protection of human rights. As per Section 34(1) of The Protection of Human Rights Act, 1993, the NHRC is required to keep a detailed account of how this funding is spent. It must record all transactions and prepare an annual financial statement in a format approved by the Central Government and the Comptroller and Auditor-General (CAG) of India.

At the end of the fiscal year, as mandated by Section 34(2), the CAG conducts an audit of the NHRC's accounts. The audit examines if the funds were managed properly and used in accordance with the specified guidelines. The NHRC must cover any costs associated with this audit.

During the audit, as specified in Section 34(3), the CAG is granted the authority to access all financial records, vouchers, and other relevant documents of the NHRC. The CAG has the power to inspect the NHRC's offices if necessary, to ensure a comprehensive audit.

Once the audit is complete, according to Section 34(4), the NHRC sends the certified accounts and the audit report to the Central Government. The government then presents these documents to both houses of Parliament to maintain transparency and accountability of the NHRC's financial activities to the public and legislators.