Amendment status not verified — confirm the current text below against the official source.
In this Act, unless the context otherwise requires,- Detimtions. (a) "accountable and auditablc entity" means all the Departments. Boards, Corporations, Co-operative Societies. Universities, local authorities, statutory bodies, public institutions, and other authorities established, controlled or financed by the State Government, Non-Government Organizations which receive grant-in- aid or contribution from State Government and all those entities that receive public monies from the Stale Government in any form including organizations which receive funds from the consolidated fund or the State: 95 ..... . . ? 0 ' • ' .. ::, ? , (b} (c) (d) (e) (? (g) (h) "account officer" means any person, including those outsourced or hired. who has been assigned the work to maintain the accounts of income and expenditure including financial book-keeping of an accountable and audirablc entity; "audit officer" means any person, including those outsourced or hired. who has been assigned the work to verify the accounts of income and expenditure including financial book-keeping of an accountable and auditablc entity; "audit" includes pre audit, concurrent audit. post audit. test audit. special audit, system audit, performance audit and such other examination of accounts. as may be specified; "authority" means an officer responsible for adherence to the provisions of this Act for each accountable and auditublc entity; "concurrent audit" means a continuous audit of accounts of day-to-day transactions; "local authority" means a municipal corporation. municipal council. municipal committee, Town Improvement Trust. Gram Panchayat, Panchayat Sarniti or Zila Parishad constituted under the relevant law for the time being in force: "local fund" means- (i) revenues administered by accountable and auditablc entity "hich by law or rule having the force of law come under the control of State Government, whether in regard to proceedingsgenerally or to specific matters such as the sanctioning of budget, sanction for creating or tilling up of particular post or the rules relating to leave, pl·ns11i11 ctc.: 96 Audit of accounts. Scparauon of State Audit and State Accounts Wing Forms of accounts. Consutuuon of flaryana State Audit and Accounts Services. Liabilny of authority 10 prepare and present accounts for audit. () ("' GN 21 1940 SAKA) HARYANA GOVT. GAZ. (EXTRA.). MAR. 12· 2019 (PH . ' t hie and auditablc entity which may be pecially (ti) the revenue of any accoun a fi ,.1 h ti • State Gn1,crnment; nou rcu Y 10.: • • f a program function. .. independent cxarmnanon o , (1) "performance audit means an and roccdurcs of an accountable and operation or the management systc_rns . :hieving economy, efficiency and auditable entity whether such entity ts a effecuvcnew in the er.1ploymentof available resources; d r the completion oftran action U) "post audit" means the detailed audit conductc a tcr . f 11 · I documents to ensure that all (k) "pre audu" means detailed exam1nat1or? o . mancia . information is correct before the tran action rs conducted. (I) "prescribed" mean, prcscnbcd by rules made under this Act; · .. · f rt · ing to a specified item or cric of (m) "special audit means an audit o accounts pc airu items requiring thorough cxarnmation; · I d ove the effectiveness of a (n) "systems audit' means an approach to cva uatc an irnpr . · · ·.1 J J 'thin the system arc effective system 111 order to verify that the individua c crncnts Wt . . and suitable 111 achieving the stated objectives including Business Proccs Rc-cngmccnng, (o) "State" means the State of Haryana; (p) "Slate Government" means the Government of the State of I laryana m the administrative department; (q) "test audit" means an audit to check transactions of a particular type of expenditure and receipt during a specified period. (r) "University" means a Uruvcrsuy established or incorporated by an Act of the State Legislature and shall include University established under Central Act receiving grant-in-aid or contribution from State Government for any purpose.