The ODISHA LOCAL FUND AUDIT ACT,1948
odisha · 1948
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1The Orissa Local Fund Audit Act, 1948 establishes its title, application to Orissa, and commencement date.
- S. 2Renumbered vide Orissa Gazatte Ext
- S. 3Section mandates local authorities to submit accounts for audit despite other laws.
- S. 5Section 5 deems the auditor under the Odisha Local Fund Audit Act as a public servant for the purposes of the Act.
- S. 6Power of auditor to require production of documents and attendance of persons concerned, etc
- S. 8Section 8 mandates the auditor to prepare and submit an audit report to the Examiner, who forwards a copy to the relevant local authority.
- S. 9Section 9 empowers the Examiner of Local Accounts to surcharge illegal payments or charge losses due to negligence in local fund audits.
- S. 10Section 10 mandates recovery of unpaid surcharges and charges as land revenue arrears.
- S. 11Section 11 allows aggrieved parties to appeal surcharge or charge decisions to a designated authority within 14 days.
- S. 12Section 12 mandates the Provincial Government to initially cover Collector's expenses in civil suits for land revenue recovery, with potential recovery from local authorities.
- S. 13Section 13 mandates that local authorities must pay audit expenses from their local funds.
- S. 14Section 14 grants the Provincial Government authority to create rules for local fund audits, including account-keeping, audit procedures, and expense recovery.
- S. 15Section 15 repeals specified enactments and ensures existing laws apply to pending cases.