Section 10. Maintenance of accounts and their audit

(1) The trustee of a Goshala registered under section 5 shall keep regular accounts of all the assets and liabilities and the receipts and expenditure of the Goshala. (2) The account shall be in such form and shall contain such particulars as may be prescribed. (3) The account shall be balanced each year at the close of the 31st day of March and shall be examined and audited annually by such person and in such manner as may be prescribed. (4) Every auditor shall for the purposes of audit under subsection (3) have access to all the accounts, books vouchers and documents relating to the Goshala, which are in the possession of or under the control of its trustee. (5) Within three months of the date on which the accounts are balanced or within such further time as the Registrar may, for reasons to be recorded, grant, the trustee of every Goshala shall furnish to the Registrar a statement of the account in such form and containing such particulars as may be prescribed.