The Tamil Nadu Local Fund Audit Act, 2014
tamil-nadu · 2014
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1(1) This Act may be called the Tamil Nadu Local Fund Audit Act, 2014
- S. 2Section 2 defines key terms used in the Tamil Nadu Local Fund Audit Act, 2014, including 'audit,' 'cent per cent audit,' and 'local authority.'
- S. 3Section 3 appoints the Director of Local Fund Audit and other officers, with the Director having control over them.
- S. 4Section 4 mandates the Director to audit local authority accounts, delegating to authorized officers.
- S. 5The Director can audit non-scheduled authorities' accounts with government approval, subject to agreed terms.
- S. 6Section 6 mandates annual audits by the Director, with specific provisions for village panchayats and record inspections by Deputy Directors.
- S. 7Section 7 mandates local authorities to prepare audited accounts within three months, imposes fines for defaults, and allows withholding of funds for non-compliance.
- S. 8Section 8 empowers the Director to request necessary documents and explanations for local fund audits.
- S. 9Section penalizes willful neglect of lawful requisitions under section 8 with fines and departmental action for local fund employees.
- S. 10Section 10 mandates the Director to complete local fund audits within six months and certify the annual accounts.
- S. 11Section 11 mandates the Director to send audit reports to the Executive authority and specified officers within three months.
- S. 12Section 12 mandates the Director to report on payments made contrary to law, losses due to negligence, fund misappropriation, unrecorded receipts, and other audit irregularities.
- S. 13Section 13 mandates the Executive authority to address audit report findings and report to the Director, who then decides on the rectification or condoning of any defects or irregularities.
- S. 14Section 14 allows the Director to disallow and surcharge illegal payments and losses due to negligence, with aggrieved parties able to appeal to the District Court.
- S. 15(1) The Director shall exercise general supervision and control over the officers and staff of the Local Fund Audit Dep
- S. 16Section 16 allows the Director to delegate most of his powers and functions to other officers, except for a specific power.
- S. 17Section 17 outlines the payment and exemption of local fund audit costs by authorities, with provisions for recovery if not paid.
- S. 18Section 18 allows the Director to forgo detailed audits and conduct limited checks when circumstances justify it.
- S. 19Section 19 mandates reporting and auditing of detected defalcations or losses in local funds due to misappropriation or theft.
- S. 20Section 20 mandates the Director to submit an annual consolidated audit report to the Government, which must be laid before the Legislative Assembly.
- S. 21Section 21 bars civil courts from hearing suits against actions taken by government officials under the Act.
- S. 22Section 22 mandates the Director to complete pending audits of local authorities or funds as if the Act had not been enacted.
- S. 23Section overrides any conflicting state laws for the Tamil Nadu Local Fund Audit Act.
- S. 24Section protects Director and officers from legal action for good faith actions under the Act.
- S. 25Section 25 deems the Director and other officers acting under the Act as public servants per the Indian Penal Code.
- S. 26(1) The Government may make rules for the purpose of carrying into effect the provisions of this Act
- S. 27The section grants the government power to issue orders to address difficulties in implementing the Act, but only within two years of its commencement.
- S. 28Section allows government to include eligible bodies in audit schedule, barring removal without legislative approval.
- S. 29Section 29 preserves existing laws for pending cases before the Act's commencement.
- S. 1864Powers and functions of Director
- S. 1948—
- S. 1972Section defines key terms used in the Tamil Nadu Local Fund Audit Act, 2014.
- S. 1989Appointment of the Director