The Meghalaya Local Fund (Audit) Act, 2021 (Act No. 5 of 2021)
meghalaya · 2021
- S. 1Short title,extent and commencement
- S. 2Definitions
- S. 3Appointment of Director
- S. 4Audit of Accounts
- S. 5Power of audit of accounts of certain authorities, bodies, institutions or funds not included in the Schedule.
- S. 6Audit of accounts of stock/ stores and verification of cash balance.
- S. 7Manner in which Audit is to be conducted.
- S. 8Auditor to be deemed to be public servant.
- S. 9Liability of local authorities to prepare and present accounts for Audit.
- S. 10Issue of Audit Report
- S. 11Power of auditor to require production of accounts and attendance of persons.
- S. 12Penalty for disobeying requisition under Section 11
- S. 13Audit Reports to be sent to certain officers and bodies as Government may direct.
- S. 14Contents of Audit Report.
- S. 15Procedure to be followed after getting the report of the Director under section 13.
- S. 16Auditor to surcharge illegal payments and loss caused by negligence or misconduct.
- S. 17Powers and duties of the Director.
- S. 18Delegation of powers and functions.
- S. 19Payment of charges for Audit.
- S. 20Power to dispense with Centper-cent Audit:-
- S. 21Defalcation or loss in money or stores to be reported by the Executive Authority.
- S. 22Act to override other enactment.
- S. 23Laying of audit report.
- S. 24Protection of action taken in good faith.
- S. 25Bar of jurisdiction of Civil Courts.
- S. 26Special provision for pending audit
- S. 27Cognizance of offence.
- S. 28Power of Government to make rules.
- S. 29Power to remove difficulties.
- S. 30Savings