The CHHATTISGARH STHANIYA NIDHI SAMPARIKSHA ADHINIYAM, 1973

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CHHATTISGARH ACT
(No. 1l of 2020)
THE CHHATTISGARH STHAMYA NIDHI SAMPARIKSHA
(SANSHODHAN) ADHINryAM, 2020
An Act further to amend the Chhattisgarh Sthaniya Nidhi
Sampariksha edhiniyam, L973, (No.43 of 1973).
Be it enacted by the Chhattisgarh Legislature in the Seventy-
First Year of the Republic of India, as follows:-
1. (1) This Act may be called. the Chhattisgarh Short title, extent
Sthaniya Nidhi Sampariksha and
(Sanshodhan) Adhiniyast,2O2O. commencement.
(21 It extends to the whole State of
Chhattisgarh.
(3) It sha1l come into force from the date of its
publication in the Offieial Gazette.
2. , In the Chhattisgarh Sthaniya Nidhi Amendment of
. -S-ampariksha Adhiniyam, 1973, (No. 43 of the Principal Act.
Lg73l, (hereinafter referred to as the '
Principal Act),-
(i), in Section 1, for sub-section (1), the
following shall be substituted,
namely:-
"(1) This Act may
Chhattisgarh
be called the
Amendment of
Section 2.
Sampariksha AdhiniYam,
Rajya
L973.',
(ii) for the words "Local Fund Audit",
wherever they occtlr, the words "State
Audit"' sha1l be substituted.
3. In the Principal Act, in Section 2,-
(i) in clause (a), after the words and
'punctrration "detailed audit,", the
words and punctuations "Test audit,
Pre-arrd.it, Concurrrent audit, Post
audit, Forensic audit, Financial audit,
ComPliance audit, Risk based audit,
Performance aud.it" shall be inserted;
and
(ii) after clause fi), the following shall
added, namely:-
'(k)"Test audit" means arL audit of
accounts for selected months/
duration and./or financial
. transaction andlor anY,
schemesi ',
2
er*€{Ertqq{, ftqio r qr 2o2o so8 (s)
(1)"Pre-audit" means an audit before
payment, withdrawal or
adjustment out of a fund;
(m)"Concurrent audit" means an
audit on the spot, either
simultaneously with or soon
after the making of pa5rment,
withdrawal or adjustment out of
a fund;
(n) "Post audit" means an audit after
making of pa5rment, withdrawal
or adjustment out of a fund,
which is not concurrent audit
but includes Detailed Audit and
Test Audit;
(o)"Forensic audit' means an
examination and evaluation of a
firm's or authorities or
individual's financial records to
derive evidence that can be used
. in a court of law or legal
proceeding;
s08 (6) er#gle {tqq*, ftqi6 r qT 2o2o
(p)"Financial audit" means . an
independent and objective
evaluation of an authority's
financial reports and financial
reporting processes;
(q) "Compliance audit" means a
-n
process of comprehensive review
with the focus on the
compliance of rules and
regulations prescribed for an
authority;
(r) 'Risk based audit' means an
audit style that focuses on the
analysis and management of ttre
risk of financial irregularities of
an institution;
(s) "Performance audit" mean the
assessment of the attainment of
a body's prograrns, actions,
operations, riranagement
systems and processes with the
. economy, efficiency and
effectiveness of available
resources;
Edfiq$ntn, frriq r qr 2o2o so8 (z)
(t) "Schedule"
appended
means the Schedules
in this Adhiniyam;
4.
(u) "Surcharge" means an amount
for which the director makes a
person liab1e for 1oss, waste,
misapplication or
misappropriation of any money
or other properties due to his
misconduct or delinquency;
. (v)"Accou.nts" means financial
transactions and all related
records of an authority."
In the Principal Act, in Section 7,-
(1) in sub-section (1), for the words "five
hundred rupees", the words "twent5r
five thousand - rupees" shall be
substituted; and
(21 in sub-section (3), before the words
"*hy the sanction" aitd after the
words "show cause", the words
"rlrithin
" inserted.
thirly days" shall be
Amendment of
Section 7.
z
sor (8) effiqrq{wd, ft{i6 I qr 2o2o
Amendment of 5.
Section 8-A'
In the Principal Act, in Section B-A, for
sub-section (i ), the following sha11 be
substituted, namely:-
"(1) The annual report of the Director,
State Audit, in relation to the
audit of accounts of the bodies as
,Sferred in Schedules of sub-
section (1) of Section 4 and sub-
section (3) of Section 2l of the
Adhiniyam shaIl be submitted to
' the State Government (Finance
Department)."

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