The UTTARAKHAND AUDIT ACT, 2012
uttarakhand · 2012
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 Uttarakhand Audit Act, 2012
- S. 2Section 2 defines key terms used in the Uttarakhand Audit Act, 2012, including 'audit,' 'Director,' 'Auditor,' and 'Local authority.'
- S. 3(1) An organizational structure shall be constituted for performing the Audit Work
- S. 4(1) The State Government may, from time to time, by notification, specify the auditee, accounts of which are to be audi
- S. 5Section mandates auditees to provide all required documents for audit as demanded by auditors.
- S. 6Section 6 empowers auditors to request documents and personnel for audits under the Uttarakhand Audit Act, 2012.
- S. 7Section penalizes willful negligence in complying with lawful record requisitions, leading to disciplinary actions.
- S. 8Section 8 outlines the process for communicating audit results to the Auditee and preparing a consolidated report for the State Government.
- S. 9Section 9 mandates auditees to respond to audit reports, correct identified issues, and submit annotated reports to the Director for review.
- S. 10Section 10 allows the Director to order delinquent persons to reimburse auditees for losses due to misconduct or neglect, with specific time limits and equal division of losses among responsible members.
- S. 11Section allows aggrieved individuals to appeal audit orders to the State Government, which has final say.
- S. 12Section mandates surcharge payment within 60 days or it becomes recoverable as land revenue arrears.
- S. 13Section 13 mandates that the Audittee Department must pay expenses incurred in response to auditor requisitions.
- S. 14Section 14 makes the Director and auditors under the Uttarakhand Audit Act public servants for purposes of the Indian Penal Code.
- S. 15Section 15 prevents civil court suits against lawful orders made by authorities under the Uttarakhand Audit Act, 2012.
- S. 16Section 16 protects state officials and auditors from legal action for actions done in good faith under the Uttarakhand Audit Act.
- S. 17Section 17 authorizes the State Government to appoint audit officers and defines their powers to inspect records and interrogate individuals.
- S. 18Section 18 grants the Director and Auditor powers equivalent to a civil court for examinations and appeals under the Act.
- S. 19Section 19 governs the disposition of surcharge proceedings before and after the Uttarakhand Audit Act's commencement.
- S. 20(1) The State Government may by notification make rules for carrying out the purposes of this Act
- S. 21(1) The Uttar Pradesh Local Fund Audit Act, 1984 (Uttar Pradesh Act No