The ANDHRA PRADESH STATE AUDIT ACT, 1989.
andhra-pradesh · 1989
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1Short title, extent and commencement - (1) This Act may be called the Andhra Pradesh State Audit Act, 1989
- S. 2Section 2 defines key terms used in the Andhra Pradesh State Audit Act, 1989, including 'audit', 'auditor', and 'local authority'.
- S. 3Section 3 appoints a Director of State Audit and other personnel to oversee local authority funds and prescribes their powers and functions.
- S. 4Section 4 authorizes the Director to audit local authorities and recover audit costs as specified by the government.
- S. 5Section mandates Chief Executive Officers to annually submit audited accounts of their administered funds as prescribed.
- S. 6Section 6 authorizes auditors to request documents and require personnel or stakeholders to attend for audits under the Andhra Pradesh State Audit Act, 1989.
- S. 7The Director must prepare and send an audit report to the relevant local authority after completing the audit.
- S. 8Section 8 details the contents of an audit report, including illegal payments, negligence-caused losses, unaccounted sums, and observed improprieties.
- S. 9Section 9 outlines procedures for addressing audit report findings, including remedying defects, reporting actions taken, and the Director's review of explanations.
- S. 10Section 10 allows the Director to surcharge illegal expenditures or losses due to negligence or misconduct, with a right to appeal to a civil court.
- S. 11Section 11 mandates the Director to annually submit a consolidated audit report to the government and table it in the Legislative Assembly.
- S. 12Section 12 imposes fines for neglecting audit requisitions and mandates Director's approval for prosecution.
- S. 13Section 13 designates officers and employees of the State Audit Department as public servants under the Indian Penal Code.
- S. 14Section 14 protects the Director and others acting under the Act from legal actions for good faith actions.
- S. 15The section allows the government to update the schedule by adding or removing authorities via a notification.
- S. 16Power to make rules - (1) The Government may by notification, make rules for carrying out all or any of the purposes of
- S. 17Section 17 repeals the Andhra Pradesh State Audit Ordinance of 1989.
- S. 18All Official Receivers
- S. 19Parakala Seshavatharam Andhra Pradesh State Chamber of Panchayat Raj
- S. 20All District Chambers of Panchayat Raj
- S. 21Medical Lending Libraries at Visakhapatnam, East Godavari, Guntur, Chittoor, Kurnool and Warangal Districts
- S. 22Section 22 establishes District Sailors and Soldiers Boards in specified Andhra Pradesh districts.
- S. 23T
- S. 24Prize Endowments in East Godavari, Chittoor and Anantapur Districts
- S. 25N
- S. 26District Leprosy Fund, Anantapur
- S. 27—
- S. 28Andhra Pradesh Medical Pharmacy Council, Hyderabad
- S. 29Andhra Pradesh Residential Educational Institutions Society, Hyderabad
- S. 30Official Trustee, Hyderabad
- S. 31Andhra Pradesh Bhoodana Yagna Board, Hyderabad
- S. 32Aradhana Magazine
- S. 33Andhra Pradesh State Council of Higher Education
- S. 34Andhra Pradesh Dental Council
- S. 1860(Central Act 45 of 1860)