Uttarakhand · 2012 · Act 2

THE UTTARAKHAND AUDIT ACT, 2012

In force21 sections

1.Short title, extent and commencement

1) This Act may be called the Uttarakhand Audit Act, 2012. (2) It extends to the whole of Uttarakhand. (3) It shall come into force on such date as the State Government may, by notification, appoint in this behalf.

2.Definitions

3.Appointment of Director and other Audit Officers

4.Accounts subject to audit and payment of audit fees

5.Production of Records for Audit

6.Power of Auditor to require production of records and attendance of persons

7.Penalty for disobeying under section 6

8.Audit report to be sent to the Head of the Department, Head of the Office, Drawing and Disbursing officer (with Local bodies, Co-operative, Panchayat Audit) and certain other officers and bodies

9.Procedure to be followed after report of the Director under section 8

10.Director to surcharge illegal payment or loss caused by gross negligence or misconduct

11.Appeal against order of surcharge

12.Recovery of charges as arrears of land revenue

13.Payment of charges etc.

14.Director, Auditor etc. to be public servant

15.Bar of suits

16.Protection for acts done in good faith

17.Inspections of records by the Auditor

18.Miscellaneous

19.Savings

20.Power to make rules

21.Repeal and saving