Office Memorandum No. 3429/2014/FD of the Finance Department, Government of Odisha dated 7th October, 2014 on the audit of accounts of a trust [C19-2H4]
As at 7 September 2026. In force. No commencement recorded.
No. 3429/2014/FD
GOVERNMENT OF ODISHA
Finance Department, Government of Odisha
Bhubaneswar, dated the 7th October, 2014
OFFICE MEMORANDUM
Subject: The audit of accounts of a trust by auditors of a trust under the Odisha Hindu Religious Endowments Act, 1952, regarding.
1. The undersigned is directed to say that references have been received in the Finance Department, Government of Odisha on the manner in which the audit of accounts of a trust by auditors of a trust is to be regulated under the Odisha Hindu Religious Endowments Act, 1952.
2. The matter has been examined. Every auditor of a trust carrying on the audit of accounts of a trust shall make an application in Form F to the Endowments Tribunal within one hundred and twenty days, accompanied by a fee of two thousand rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the audit of accounts of a trust is undertaken, and the Endowments Tribunal shall dispose of it within one hundred and twenty days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Finance Department, Government of Odisha.
(Secretary to Government)
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