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BALOCHISTAN IRRIGATION AND DRAINAGE AUTHORITY ACT, 1997 BALOCHISTAN IRRIGATION AND DRAINAGE AUTHORITY ACT, 1997 An Act to provide for streamlining the Irrigation and drainage system in the Province of Balochistan [Gazette of Balochistan, Extraordinary, 19th July, 1997] No.PAB/Legis.V(3)/97, dated 19‑7‑1997.‑‑The Balochistan Irrigation and Drainage Authority Bill, 1997 having been passed by the‑ Provincial Assembly on 7th July, 1997 and assented to by the Governor of Balochistan, is hereby published as an Act of the Provincial Assembly. CHAPTER V FINANCE 26 Audit.‑‑(1) The Authority shall have a double audit system. (2) The financial statement of the Authority shall be audited every year by the Accountant‑General of the Province as well as by the commercial auditors who shall be appointed by the Authority. (3) The Auditor shall carry out the audit in accordance with the professional standards of Authority prescribed by the Pakistan Institute of Chartered Accountants, and shall issue a report on the audit. (4) The Authority shall provide a copy of the Audit Report and Financial Statements together with detailed information and explanation in regard to any observation, reservation adverse qualification or remarks contained in the Auditor's Report to the Government, and shall file a copy with the Accountant‑General of the Province within 30 days of the period stipulated for their preparation in section 25. The Authority shall carry out all reasonable directives issued by the Government for compliance with 'any observation, reservation, qualification or adverse remarks in the Audit Report.