The Gujarat Local Fund Audit Act, 1963
gujarat · 1963
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- S. 1(1) This Act may be called the Gujarat Local Fund Audit Act, 1963
- S. 2Section defines key terms used in the Gujarat Local Fund Audit Act, 1963, including auditor, Chairman, detailed audit, Examiner, local authority, local fund, prescribed, and special audit.
- S. 3Section mandates audit of specified local authorities' accounts under the Gujarat Local Fund Audit Act.
- S. 4Section mandates local authority chairmen to submit local fund accounts for audit annually or as required by the Commissioner.
- S. 5Section 5 allows auditors to request production of relevant documents for audits under the Gujarat Local Fund Audit Act, 1963.
- S. 6Section penalizes neglect of lawful requisitions for local fund audits in Gujarat, with fines up to 100 rupees.
- S. 7Section 7 mandates the Examiner to prepare and send audit reports to the local authority and designated officers within three months.
- S. 8Section 8 requires the Examiner to report on illegal payments, negligence-caused losses, unaccounted sums, and other irregularities in local fund accounts.
- S. 9Section 9 outlines the Chairman's duty to address audit report findings and notify the Examiner, with the Examiner deciding on the next steps.
- S. 10Section 10 allows the Commissioner to disallow illegal payments and surcharge responsible persons, with written reasons provided.
- S. 11Section 11 mandates payment of certified dues to local authority funds within a month or faces recovery via court or state government.
- S. 12Section 12 allows aggrieved parties to challenge surcharge or charge orders by the Commissioner to a District Court or the State Government.
- S. 13Section 13 mandates local authorities to pay expenses from their local fund for complying with auditor requisitions.
- S. 14Section 14 allows the State Government to make rules for local fund audits, specifying their publication and legislative review.
- S. 15Repeals previous local fund audit acts in the Kutch and Saurashtra areas, replacing them with the Gujarat Local Fund Audit Act, 1963.
- S. 1904Bom
- S. 1925Section outlines expenses for requisitions of auditors to be paid from local funds, with rules, repeals, and savings.
- S. 1947Section mandates local authorities to submit accounts for audit and grants auditors power to request documents and personnel for examination.