Section 168. Conduct of correspondence, account, budget, etc

The following matters shall be governed by rules namely, - (a) the intermediate office or offices, if any, through which correspondence between a Board and the State Government or officers of the State Government and representation by the Board addressed to the State Government shall pass; (b) the preparation of plans and estimates for works which are to be partly or wholly constructed at the expense of the Board; (c) the authority by whom and the conditions subject to which such plans and estimates may be sanctioned; (d) the agency by which such plans and estimates shall be prepared and by which works shall be carried out; (e) the accounts to be kept by Boards, the manner in which accounts shall be audited and published and the power of auditors in respect of disallowance and surcharge; (f) the date before which a meeting shall be held for the sanction of the budget; (g) the method and form to be adopted in the preparation of budget; and (h) the returns, statements and reports to be submitted by Boards.