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Bombay Local Fund Audit Act, 1930, (Maharashtra) Preamble

Title: the Bombay Local Fund Audit Act, 1930

State: Maharashtra

Year: 1930

.....further amendments in the Bombay Act so extended.- vide Statement of Objects and Reasons.- Mah. Act No. 3 of 1961. Under the second proviso to sub-section (3) of section 10 of the Bombay Local Fund Audit Act, 1930, the Chief Auditor, Local Fund Accounts, was empowered to condone certain defects or irregularities in the accounts of any local authority which have been pointed out by him in his report and in respect of which he had not withdrawn his objection under that section, if the amount involved did not exceed rupees fifty. The Study Team on the Audit of Accounts of Panchayati Raj bodies appointed by the Government of India had recommended that the limit of waiver should be raised to rupees one hundred. It had also become necessary to raise this limit of waiver due to increase in the transactions of local authorities.- vide Statement of Objects and Reasons.- Mah. Act No. 25 of 1968. For the Local Fund wing of the Directorate of Accounts and Treasuries, new posts of Deputy Directors of Local Fund Accounts have been created and the existing Deputy Chief Auditors in the Regional Offices have been placed under their supervisory control. It was, therefore necessary to amend the.....

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Bombay Local Fund Audit (Amendment) Act, 2011, (Maharashtra) Preamble

Title: the Bombay Local Fund Audit (Amendment) Act, 2011

State: Maharashtra

Year: 2011

THE BOMBAY LOCAL FUND AUDIT (AMENDMENT) ACT, 2011 [Act No. 8 of 2011] [ 3rd April, 2011] PREAMBLE An Act further to amend the Bombay Local Fund Audit Act, 1930. WHEREAS both Houses of the State Legislature were not in session; AND WHEREAS the Governor of Maharashtra was satisfied that circumstances existed which rendered it necessary for him to take immediate action further to amend the Bombay Local Fund Audit Act, 1930 (Bom. XXV of 1930), for the purposes hereinafter appearing; and, therefore, promulgated the Bombay Local Fund Audit (Amendment) Ordinance, 2011 (Mah. Ord. V of 2011), on the 10 March 2011; AND WHEREAS it is expedient to replace the said Ordinance by an Act of the State Legislature; it is hereby enacted in the Sixty-second Year of the Republic of India as follows:--

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Bombay Local Fund Audit Act, 1930, (Maharashtra) Section 4

Title: Liability of Local Authorities to Submit their Accounts for Audit

State: Maharashtra

Year: 1930

The accounts of any local authority whose accounts are declared by 1[the 2[State] Government], by a notification in the 3[Official Gazette], to be subject to audit under this Act shall, notwithstanding anything contained in any enactment by which such local authority is constituted or in any rules made thereunder, be subject to audit in all respects in the manner provided by or under this Act. ________________ 1. The words the Provincial Government was substituted for the words the Government by the Adaptation of Indian Laws Order in Council. 2. This word was substituted for the word Provincail by the Adaptation of Laws Order, 1950. 3. The word official Gazette was substituted for the words Bombay Government Gazette by the Adaptation of Indian Laws Order in Council.

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Bombay Local Fund Audit Act, 1930, (Maharashtra) Section 8

Title: Audit Report to Be Sent to Certain Officers and Bodies as State Government May Direct

State: Maharashtra

Year: 1930

1[State] 2[As soon as practicable after the completion of the audit, but not later than three months thereafter,] the 3[Chief Auditor] shall prepare a report on the accounts audited and examined and shall send such report to the local authority concerned and copies thereof to such officers and bodies as 4[the 1[State] Government] may direct. ________________ 1. This word was substituted for the3 word Provincial by the Adaptation of Laws Order, 1950. 2. These words were substituted by Bom. 12 of 1949, section 4. 3. These words were substituted for the word Examiner by Mah. 3 of 1961, section 8. 4. The words the Provincial Government were substituted for the word the Government by the Adaptation of Indian Laws Order in Council.

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Bombay Local Fund Audit Act, 1930, (Maharashtra) Section 5

Title: Accounts to Be Submitted for Audit at Such Period or Periods as May Be Required

State: Maharashtra

Year: 1930

1[The Chairman] of every local authority, whose accounts are declared under section 4 to be subject to audit under all accounts of its local fund in the manner and form prescribed by rules under section 15 to the auditor yearly or at such period or periods as may be required by the Commissioner. ________________ 1. These words were substituted for the original by Bom. 12 of 1949, section 3.

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Bombay Local Fund Audit Act, 1930, (Maharashtra) Section 18

Title: Provisions of This Act to Apply in Addition to Any Other Law Relating to Audit of Accounts of Local Authorities

State: Maharashtra

Year: 1930

The provisions of this Act shall be in addition to, and not in derogation of, the provisions of any other law for the time being in force providing for audit of the accounts of any local authority.

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The Kerala Local Fund Audit Act, 1994 [1] Complete Act

State: Kerala

Year: 1994

.....stores to be reported by the Executive authority. - (1) Whenever any defalcation or loss in money or stores of a local authority is discovered the fact shall be promptly reported by the Executive authority to the Director and to the Controlling Authority or the Government, as the case may be, giving in detail the circumstances which led to such defalcation or loss. Note. -In this sub-section Controlling Authority means the Head of the Department concerned or the officer empowered to countersign the grant-in-aid Bill. ( 2 ) On receipt of a report under sub-section (1), the Director shall immediately conduct or cause to be conducted a special audit of the accounts of that local authority: Provided that nothing in this section shall prevent the local authority from taking criminal proceedings against any person suspected of, or involved in, any defalcation or loss of money or stores, where such a course is considered expedient. 22. Act to override other enactments. -If any provision contained in any other law for the time being in force relating to the audit of accounts of a local authority or a local fund included in the Schedule is repugnant to the provisions of this Act, the.....

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The Bombay Local Fund Audit Act 1930 Complete Act

State: Maharashtra

Year: 1930

.....fails to give the intimation or explanation referred to in sub-section (1) within the period therein mentioned, the Chief Auditor shall bring the fact to the notice of the Commissioner. Thereupon the Commissioner may 1[publish in Marathi in any newspaper circulating within the jurisdiction of the local authority] such portion of the Chief Auditor's report under Section.8 as may be specified by the Chief Auditor or as the commissioner may select together with any observations which he Commissioner may make on such report. The cost of such publication shall be forthwith paid by the local authority concerned. If the cost is not so paid, the Commissioner may make an order directing any person, who for the time being has custody of any moneys on behalf of the local authority. as its officer, treasurer, banker or otherwise, to pay the amount of such cost from such money as he may have in his hands or may, from time to time, receive, and such person shall be bound to obey such order. Every payment made pursuant to such order shall be a sufficient discharge to such person from all liability to the local authority in respect of any amount paid by him out of the moneys of the local.....

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The Uttarakhand Audit Act, 2012 Complete Act

State: Uttarakhand

Year: 2012

.....this Act, no suit or other proceedings shall be brought in any civil court to call in question any order lawfully made by any authority under this Act. Section 16 - Protection for acts done in good faith No suit, prosecution or other proceedings shall lie against the State Government, Director or any other officer, auditor or subordinate to the Director for anything done or purporting to have been done, in good faith, under this Act. Section 17 - Inspections of records by the Auditor (1) The State Government may, by notification, appoint such persons as it thinks fit to be audit officer, audit-in-charge, from amongst the officers appointed under section 3 for the purposes of this Act, and define the local limits of their jurisdiction. (2) Subject to any rules made in this behalf, any officer may, within the local limits of his jurisdiction- (a) enter at all reasonable hours, with such assistance, if any, or persons in the service of the Government or any local or other public authority as he thinks fit and as approved by the Director or the person authorized by him, any premises or place for the purpose of examining any register or record or papers in connection.....

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Karnataka Co-operative Societies Act, 1959 Chapter VIII

Title: Audit, Inquiry, Inspection and Surcharge

State: Karnataka

Year: 1959

.....the applicant,-- (a) satisfies the Registrar that the debt is a sum then due, and thathe has demanded payment thereof and has not received satisfaction within a reasonable time; and (b) deposits with the Registrar such sum as security for the costs ofthe proposed inspection as the Registrar may require. (2) The Registrar shall communicate1[the result of any such inspection to the Director of Co-operative Audit and],-- (a) where the inspection is made of his own motion to the society;and (b) where the inspection is made on the application of a creditor, tothe creditor and the society. ______________________________________ 1. Substituted by Act 25 of 1998 w.e.f. 15.8.1998. Section 65A - Report of inquiry, inspection and final report to be made available to a credit agency 1 [65A. Report of 2 [inquiry], inspection and final report to be made available to a credit agency The Registrar shall draw the attention of a credit agency financing a co-operative society to 2 [the defects noticed in any inquiry] or inspection of such co-operative society and shall also supply a copy of each of 2 [such inquiry or inspection report], if demanded in writing by such credit.....

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