LexThe UTTARAKHAND AUDIT ACT, 2012
Uttarakhand · state statute
Open in Lexace · Ask the AI about this act - 1 -
dze la[;k& 105 iathd`r la[;k&Mh0,u0@30&2012&2014
¼ykblsUl Vw iksLV fonkmV izhisesUV½
ljdkjh xtV] mRrjk[k.M
mRrjk[k.M ljdkj }kjk izdkf”kr
vlk/kkj.k
fo/kk;h ifjf”k’V
Hkkx&1] [k.M ¼d½
¼mRrjk[k.M vf/kfu;e½
nsgjknwu] “kqdzokj 08 twu] 2012 bZ0
T;s’B 18] 1934 “kd lEor~
mRrjk[k.M “kklu
fo/kk;h ,oa lalnh; dk;Z foHkkx
la[;k 166@fo/kk;h ,oa lalnh; dk;Z@2012
nsgjknwu] 08 twu 2012
vf/klwpuk
fofo/k
**Hkkjr dk lafo/kku** ds vuqPNsn 200 ds v/khu jkT;iky egksn; us mRrjk[k.M fo/kku lHkk }kjk
ikfjr mRrjk[k.M ys[kk ijh{kk fo/ks;d] 2012 dks fnukad 07 twu 2012 dks vuqefr iznku dh vkSj og
mRrjk[k.M vf/kfu;e la[;k 02 o’kZ 2012 ds :i esa loZ&lk/kkj.k dh lwpukFkZ bl vf/klwpuk }kjk
izdkf”kr fd;k tkrk gSA
- 2 -
mRrjk[k.M ys[kk ijh{kk vf/kfu;e] 2012
¿mRrjk[k.M vf/kfu;e la[;k 02 o”kZ 2012À
vuqdzef.kdk
/kkjk,a fooj.k i`”B la[;k
1- laf{kr uke] foLrkj vkSj izkjEHk
2- ifjHkk”kk,a
3- funs'kd vkSj vU; ys[kk ijh{kk vf/kdkfj;ksa dk laxBu
4- ys[kk] ftldh ijh{kk dh tk;sxh vkSj ys[kk ijh{kk Qhl dk Hkqxrku dk fu/kkZj.k
5- ys[kk ijh{kk ds fy;s vfHkys[kksa dks izLrqr fd;k tkuk
6- vfHkys[k izLrqr djus vkSj O;fDr;ksa ls mifLFkr gksus ds fy;s vkfMV ny dh vis{kk
djus dh ‘kfDr
7- /kkjk 6 ds v/khu vf/k;kpu dh voKk djus ds fy, ‘kkfLr
8- ys[kk ijh{kk fjiksVZ lEc) vkfMVh vkSj dqN vU; vf/kdkfj;ksa vkSj fudk;ksa dks Hksth
tk;sxh
9- /kkjk 8 ds v/khu funs’kd dh fjiksVZ ds Ik’pkr~ vuqlj.k dh tkus okyh izfdz;k
10- funs’kd }kjk voS/k Hkqxrku ;k ?kksj mis{kk ;k nqjkpj.k ds dkj.k gqbZ gkfu ij vf/kHkkj
yxk;k tkuk
11- vf/kHkkj ds vkns’k ds fo:) vihy
12- Hkw&jktLo ds cdk;s ds :Ik esa izHkkj dh olwyh
13- izHkkj vkfn dk Hkqxrku
14- funs'kd] vkfMV ny] vkfn yksd lsod gksaxs
15- okn ij jksd
16- ln~Hkko ls fd, x;s dk;ksZa dk laj{k.k
17- vkfMV ny }kjk vfHkys[kksa dk fujh{k.k
18- fofo/k
19- viokn
20- fu;e cukus dh ‘kfDr
21- fujlu vkSj viokn
- 3 -
mRrjk[k.M ys[kk ijh{kk vf/kfu;e] 2012
¿mRrjk[k.M vf/kfu;e la[;k 02 o”kZ 2012À
mRrjk[k.M jkT; esa lHkh ljdkjh] foHkkxksa] l koZtfud fuxeksa] ljdkjh dEifu;ksa] izfr”Bkuksa] lkfof/kd izkf/kdj.kksa]
iapk;rh jkt laLFkkvksa] uxjikfydkvksa@uxjh; LFkkuh; fudk;ksa] ljdkjh lfefr;ksa dh ys[kk ijh{kk dh O;oLFkk djus vkSj
mldks fofu;fer djus ds fy,
vf/kfu;e
Hkkjr x.kjkT; ds frjlBosa o”kZ esa mRrjk[k.M fo/kku lHkk }kjk fuEufyf[kr :i esa vf/kfu;fer gks%&
laf{kIr uke] foLrkj
vkSj izkjEHk
1- ¼1½ bl vf/kfu;e dk laf{kIr uke mRrjk[k.M ys[kk ijh{kk vf/kfu;e] 2012 gSA
¼2½ bldk foLrkj lEiw.kZ mRrjk[k.M jkT; esa gksxkA
¼3½ ;g ,sls fnukad dks izo`r gksxk] ftls jkT; ljdkj] vf/klwpuk }kjk] bl fufeRr fu;r
djsaA
ifjHkk”kk,a 2- bl vf/kfu;e esa]&
¼d½ ^^ys[kk ijh{kk** ds vUrxZr leorhZ ys[kk ijh{kk] VSLV vkfMV] ‘kr izfr’kr ys[kk ijh{kk
vkSj fo’ks”k ys[kk ijh{kk rFkk /kkjk 3 ds v/khu fu;qDr vf/kdkfj;ksa }kj k ys[kk dk
fujh{k.k lfEefyr gS(
¼[k½ ^^funs’kd^^ ls /kkjk 3 ds v/khu fu;qDr funs’kd ] ys[kk ijh{kk ¼LFkkuh; fuf/k ys[kk
ijh{kk rFkk lgdkfjrk@iapk;r ys[kk ijh{kk dks lfEefyr djrs gq,½ mRrjk[k.M
vfHkizsr gS vkSj blds vUrxZr ,slk vf/kdkjh Hkh gS ] ftls mDr /kkjk dh mi/kkjk ¼4½
ds v/khu funs’kd dh ‘kfDr;ka iznRr dh x;h gks(
¼x½ ^^ys[kk ijh{kd** ds vUrxZr mldh lgk;rk ds fy;s /kkjk 3 ds v/khu fu;q Dr funs’kd
vkSj leLr vU; vf/kdkjh Hkh gS(
¼?k½ ^^LFkkuh; izkf/kdkjh** ls uxjikfydk ;k uxj fuxe ] uksVhQkbM ,fj;k desVh] Vkmu
,fj;k desVh] ftyk ifj”k n] {ks= lfefr] xkao lHkk ;k ,slk dksbZ vU; izkf/kdkjh
vfHkiszr gS] ftls Lok;r ‘kklu ;k xzke iz’kklu ds iz;kstukFkZ xfBr fd;k x;k gks ;k
tks uxj ikfydk ;k LFkkuh; fuf/k dk fu;a=.k ;k izcU/k djus ds fy;s fof/kekU; :Ik
ls gdnkj gks ;k ftls jkT; ljdkj }kjk ,slk dk;Z lkSaik x;k gks vkSj blds vUrxZr
fuxfer ;k xSj&fuxfer dksbZ lkslkbVh] fudk; ;k laLFkk Hkh gS ] ftls bl vf/kfu;e
ds iz;kstukFkZ jkT; ljdkj }kjk] lkekU; ;k fo’ks”k vkns’k ls LFkkuh; izkf/kdkjh lwfpr
fd;k x;k gks(
¼³½ ^^fo’ks”k ys[kk ijh{kk** ls fdlh fofufnZ”V vof/k ds ,sls ys[kk ;k fdlh fofufnZ”V ys[kk
- 4 -
en ;k enksa dh Jsf.k;ksa dh ] ftlesa lokZaxh.k tkap dh vko’;drk gS] ijh{kk vfHkiszr
gS] tks jkT; ljdkj ds vkns’k ls ;k foHkkxk/;{k@dk;kZy;k/;{[email protected] ,oa forj.k
vf/kdkjh ¼LFkkuh; fudk;@lgdkfjrk@iapk;r ys[kk ijh{kk dks lfEefyr d jrs gq,½
ds vuqjks/k ij dh tk,(
¼p½ ^^lkadsfrd ys[kk ijh{kk** ls izfro”kZ ds okf”kZd ys[kk dh lkekU; leh{kk lfgr ,slh
ys[kk ijh{kk vfHkiszr gS] tks o”kZ ds fdlh ,d ;k vf/kd ekl ds ] ftldk p;u ys[kk
ny }kjk vrfdZr #i ls fd;k tk;s(
¼N½ ^^laorhZ ys[kk ijh{kk** ls le;≤ ij fnu izfrfnu ds ys[kk ds dk;k ZsRrj ys[kk
ijh{kk vkSj ys[kk dh lkekU; leh{kk vfHkiszr gS(
¼t½ ^^’kr izfr’kr ys[kk dh ijh{kk** ls fdlh fofufnZ”V vof/k ds fof’ k”V ys[kk ds leLr
laO;ogkjksa dh dk;kZsRrj ys[kk ijh{kk vfHkiszr gS(
¼>½ ^^fofgr izkf/kdkjh** ls fdlh LFkkuh; izkf/kdkjh ds lEc U/k esa jkT; ljdkj }kjk bl
fufeÙk] vf/klwpuk }kjk] fu;qDr dksbZ vf/kdkjh ;k fuxfer fudk; vfHkiszr gS(
¼¥½ ^^LFkkuh; fuf/k** ls foRrh; gLriqfLrdk [k. M&nks] Hkkx nks ls pkj vkSj [k.M&ikap]
Hkkx&,d esa ifjHkkf”kr LFkkuh; fuf/k vfHkiszr gS(
¼V½ ^^vfHk;kpu** ls LFkkuh; izkf/kdkjh dh ys[kk ijh{kk vkSj ;k mlds fujh{k.k ds lEcU/k esa
vf/kfu;e dh /kkjk 3 esa mfYyf[kr@vf/kd`r vf/kdkfj;ksa }kjk Li”Vhdj.k@lwpuk
vfHkys[k ekaxs tkus ds fy;s fuxZr fd;s x;s i= vfHkiszr gS(
¼B½ ^^/kkjk** ls vf/kfu;e dh dksbZ /kkjk vfHkiszr gS(
¼M½ ^^jkT; ljdkj** ls mRrjk[k.M dh jkT; ljdkj vfHkizsr gS(
¼<½ ^^eq[; lfpo** ls eq[; lfpo mRrjk[k.M ‘kklu vfHkizsr gS(
¼.k½ ^^iz’kkldh; foHkkx** ls lEcfU/kr iz’kkldh; foHkkx mRrjk[k.M ‘kklu vfHkizsr gS(
¼r½ ^^foRr foHkkx** ls foRr foHkkx mRrjk[k.M ‘kklu vfHkizsr gS(
¼Fk½ ^^o”kZ** ls foRrh; o”kZ vfHkizsr gS(
¼n½ ^^iqLrd gLrkUrj.k** ;g foRrh; laO;ogkjksa ds ,sls iz:iksa ij ykxw gksrk gS ] ftlesa
uxn vFkok xSj&uxn ys[kkvksa dh izkfIr tkjh fd;k tkuk lfEefyr ugha gSA ,sls
laO;ogkj lkekU;r;k ljdkj ds nkf;Ro , oa vkfLr;ksa dk i zfrfuf/kRo djrs gSa ] tks
ifjfu/kkZj.k ds fy, ys[kkvksa dks izLrqr djrs gSa vFkok fdlh vU; dkj.kksa ds fy,
fdUrq os ‘kqf);ksa vFkok la’kks/kuksa dk Hkh izfrfuf/kRo djrs gSa] tks fd ys[ks esa iwoZ esa gh
fy, tk pqds gSa vkSj lEcfU/kr uxn] deZpkfjo`Un vFkok iqLrdksa ds vUrj.k ls
lEcfU/kr gS(
- 5 -
¼/k½ ^^Lkjdkjh lsod** ls ,slk O;fDr vfHkiszr gS ] tks fd ljdkjh lsok esa gks rFkk blds
vUrxZr jkT; ljdkj ds v/khu lsok djus okys os O;fDr vkrs gS ] ftudh lsok ‘krksaZ
dks jkT;iky }kjk ^Hkkjr dk lafo/kku* ds vuqPNsn 309 ds v/khu fofgr fd;k tkrk
gS(
¼u½ ^^dk;kZy;k/;{k** ls dk;kZy; dk ofj”Bre jktif=r vf/kdkjh vfHkiszr gS(
¼i½ ^^foHkkxk/;{k** ls ,d ,slk izkf/kdkjh v fHkiszr gS] tks fd jkT; ljdkj }kjk mn~?kksf”kr
fd;k x;k gks]
¼Q½ ^^vkfMVh** ls ,slk foHkkx] dk;kZy; vfHkizsr gS] ftldk vkfMV gks jgk gS tSls&
foHkkxk/;{k] dk;kZy;k/;{k] vkgj.k ,oa forj.k vf/kdkjh ¼LFkkuh; fudk;] lgdkfjrk]
iapk;r ys[kk ijh{kk dks lfEefyr djrs gq,½A
funs'kd vkSj
vU; ys[kk ijh{kk
vf/kdkfj;ksa d h
fu;qfDr
3- ¼1½ ys[kk ijh{kk dk;Z dks lEikfnr djus ds fy, ,d laxBukRed <kapk cuk;k tk;sxkA
¼2½ jkT; ljdkj] ,sls fuc ZU/kuksa vkSj ‘krksZa ij] tks mlds }kjk vo/kkfjr fd; s tk;a]
funs’kd vkSj izR;sd ,sls vf/kdkjh dks vkSj muds deZpkfj;ksa dh fu;qfDr vkSj lsok dh
‘krksZa ds lEcU/k esa micU/k dj ldrh gSA
¼3½ fu;qDr O;fDr ,sls {ks= ds Hkhrj] ftls fu;qfDr izkf/kdkjh fofufnZ”V djsa] ,sls ‘kfDr;ksa
dk iz;ksx vkSj ,sls drZO;ksa dk ikyu djsaxs ] tks bl vf/kfu;e ds }kjk ;k v/khu
mudks iznRr fd;s tk;aA
¼4½ jkT; ljdkj] fdlh vf/kdkjh dks] tks izFke Js.kh vf/kdkjh ls fuEu u gks] dks funs’kd
dh ‘kfDr;ka iznRr dh tk ldrh gSA
¼5½ fofHkUu foHkkxksa esa vkarfjd ys[kk ijh{kk dks foRr foHkkx esa dsUnzh;d`r ¼lsUVªykbTM½
fd;k tk;sxk rFkk fof’k”V foHkkxksa ds vf/kdkj {ks= ls ckgj j[kk tk;sxkA
¼6½ jkT; ljdkj fdlh vgZ dEiuh] QeZ rFkk laLFkk@lkslkbZVh ls vkmV lksflaZx ds
ek/;e ls vkfMV djk ldrh gSA
ys[kk] ftldh ijh{kk
dh tk;sxh vkSj ys[kk
ijh{kk Qhl dk
Hkqxrku dk fu/kkZj.k
4- ¼1½ jkT; ljdkj le;≤ ij vf/klwpuk }kjk vkfMVh dks fofufnZ”V dj ldrh gS
ftudh ys[kk ijh{kk dh tkuh gSA
¼2½ mi/kkjk ¼1½ ds v/khu vf/klwpuk tkjh gksus ij ] ,sls vkfMVh ds ys[kk dh ijh{kk
iw.kZr;k] ,slh fdlh vf/kfu;fer esa] ftlds }kjk ;k v/khu vkfMVh dk xBu fd;k
x;k gS ;k mlds v/khu cuk;s x;s fdlh fu;e esa fdlh ckr ds gksrs gq, Hkh
vf/kfu;e ds }kjk ;k v/khu micfU/kr jhfr ls dh tk;sxhA
¼2½ vkfMVh] ftlds ys[kk dh ijh{kk dh tkuh gks] jkT; ljdkj }kjk le;≤ ij
- 6 -
vko’;drkuqlkj fu/kkZfjr nj ij ys[kk ijh{kk Qhl dk Hkqxrku djsxkA
¼3½ jkT; ljdkj ] le;≤ ij vko’;Drkuqlkj ekuo fnol gsrq ‘kqYd dk
fu/kkZj.k@iqufuZ/kkZj.k dj ldrh gSA lEikfnr ys[kk ijh{kk ds fy;s ‘kqYd dh x.kuk
ys[kk ijh{kk gsrq fu/kkZfjr ekuo fnol ds vk/kkj ij gkssxhA
ys[kk ijh{kk ds fy;s
vfHkys[kksa dks izLrqr
fd;k tkuk
5- vkfMVh] ftldh ys[kk dh ijh{kk dh tkuh gS ] ys[kk ijh{kk ds fy;s lHkh ys[kk
foojf.k;ka] jftLVj] i=kofy;ka] vkSj i=kpkj ;k ,sls fdlh vU; nLrkost dk] ftudh
vkfMV ny }kjk ekax dh tk;] izLrqr djsxk ;k djk;sxkA
vfHkys[k izLrqr
djus vkSj O;fDr;ksa
ls mifLFkr gksus ds
fy;s vkfMV ny dh
vis{kk djus dh
‘kfDr
6- ¼1½ bl vf/kfu;e ds v/khu fdlh ys[kk&ijh{kk ds iz;kstukFkZ dksbZ vkfMV ny&
¼d½ vkfMVh ls ,sls okmpj fooj.kh] ys[kk] jftLVj] i=koyh vkS j i=kpkj ;k ys[kk
ds lEcU/k esa dksbZ vU; nLrkost] ftls vkfMV ny izHkkjh mfpr le>s] ,sls
LFkku ij tgk¡ vkfMV ny funs’k ns fufnZ”V ;qfDr;qDr ds le; ds Hkhrj
izLrqr djus ;k djkus dh fyf[kr :Ik esa vis{kk dj ldrk gS(
¼[k½ fyf[kr :Ik esa&
¼,d½ vkfMVh ds fdlh ,sls osrfud lsod ls tks ,sls okmpj fooj.kh] ys[kk]
jftLVj] i=koyh vkSj i=kpkj ;k vU; nLrkost ds fy;s mRrjnk;h gksa
;k ftldh vfHkj{kk ;k fu;a=.k esa os gksa] Lo;a mif LFkr gksus dh vis{kk
dj ldrk gS( ;k
¼nks½ ,sls O;fDr ls] ftldk izR;{k ;k vizR;{k :Ik ls vkfMVh ds v/khu fdlh
dk;Z esa dksbZ va’k ;k fgr gks ;k ,sls fdlh O;fDr ls] ftldh mifLFkfr
fdlh dfBukbZ ;k ifjfLFkfr dh Li”V djus ds fy;s vko’;d gks] Lo;a
;k fdlh izkf/kd`fr vfHkdrkZ ds ek/;e ls] vkns’k esa funsf’kr LFkku ij
mlds le{k mifLFkr gksus vkSj fdlh iz’u dk mRrj nsus ds fy;s
vis{kk dj ldrk gS(
¼x½ vkfMVh ds v/khu vf/kdkjh ls ,sls LFkku ij] tgka ys[ks dh ijh{kk dh tk jgh
gks ;k ,sls vU; LFkku ij tgka vkfMV ny funs’k ns] mlls feyus vkSj ml
fcUnq dks ftl ij Li”Vhdj.k visf{kr gks] fyf[kr :Ik esa fofufn Z”V djus dh
vis{kk dj ldrk gSA
¼2½ ys[kkijh{kd] mi/kkjk ¼1½ ds v/khu Hksts x;s fdlh vf/k;kpu ;k lwpuk esa ;qfDr&;qDr
vof/k fu/kkZfjr dj ldrk gS] tks de ls de rhu fnu dh gksxh] ftlds Hkhrj mDr
vf/k;kpu ;k lwpuk dk ikyu fd;k tk;sxkA
- 7 -
¼3½ ys[kkijh{kd] vkfMVh dks ftlds ys[kk dh ijh{kk dh tkuh gks] ftl fnukad ls ys[kk
ijh{kk izkjEHk djus dk mldk izLrko gks] mldh lwpuk de ls de nks lIrkg iwoZ
fyf[kr :Ik esa nsxk %
ijUrq ;g fd ys[kkijh{kd vYikof/k dh lwpuk nsdj ;k dksbZ lwpuk fn;s
fcuk] mlds dkj.kksa dks vfHkfyf[ kr djrs gq, ys[kk&ijh{kk jkT; ljdkj ;k funs’kd
ds funs’k ij izkjEHk dj ldrk gSA
¼4½ ys[kkijh{kd dks bl vf/kfu;e ds v/khu vius drZO;ksa dk ikyu djus ds lEcU/k esa
fuEufyf[kr izkf/kdkj gksxk %&
¼d½ vkfMVh ds] ys[kksa dk fujh{k.k djuk] ftlds vUrxZr ifjlEifRr ;ksa ;Fkk udn]
ewY;oku oLrqvksa vkSj LVksj dk HkkSfrd lR;kiu Hkh gS(
¼[k½ ;g vis{kk djuk fd ,slk dksbZ jftLVj] ogh] i=kfn vkSj vU; nLrkost] tks ,sls
laO;ogkj ls] ftldh ys[kk ijh{kk djuk mldh lhek esa vkrk gks] lEcfU/kr ;k
mldk vk/kkj ij gks ;k vU;Fkk mlls lqlaxr gks] ,sls LFkku ij vkSj ,sls fnukad
dks ftls og vius fujh{k.k ds fy;s fu;r djs] Hkst fn;s tka;(
¼x½ dk;kZy; ds izHkkjh O;fDr ls ,sls iz’u iwNuk ;k ,slh fVIi.kh djuk ] ftls og
vko’;d le>s vkSj ,slh lwpuk ekaxuk ] ftls og ys[kk ijh{kk ds iz;kstu ds
fy;s ;k fdlh ys[kk ;k fjiksVZ dks ] ftls rS;kj djuk mldk drZO; gS] rS;kj
djus ds fy;s vis{kk djsaA
/kkjk 6 ds v/khu
vf/k;kpu dh voKk
djus ds fy, ‘kkfLr
7- /kkjk 6 dh mi/kkjk ¼1½ ds [k.M ¼d½ ;k [k.M ¼[k½ ;k [k.M ¼x½ ;k mi/kkjk ¼4½ ds
[k.M ¼d½ ;k [k.M ¼[k½ ;k [k.M ¼x½ ds v/khu fof/k iwoZd dh x;h fdlh vfHkys[kksa
dh vf/k;kpuk dh tku cw>dj mis{kk dj uk ;k mldk ikyu djus ls bUdkj djus
dks lafnX/k lR;fu”Bk dk izdj.k ekuk tk;sxk ,oa tks O;fDr fof/kiwoZd dh x;h fdlh
vfHkys[kksa dh vf/k;kpuk dh tku cw>dj mis{kk djrk ;k mldk ikyu djus ls
bUdkj djrk gS ds fo:) ykxw lsok’krksaZ ds vUrxZr vuq’kklukRed dk;Zokgh dh
tk;sxhA
ys[kk ijh{kk fjiksVZ
lEc) vkfMVh vkSj
dqN vU; vf/kdkfj;ksa
vkSj fudk;ksa dks Hksth
tk;sxh
8- ¼1½ ys[kk ijh{kk dk;Z lEiUu gksus ds Ik’pkr~ ;Fkklk /; ‘kh?kzrk ls ys[kk ijh{kk dk ifj.kke
,sls izi= esa vkSj ,slk fooj.k nsrs gq,] tSlk fofgr fd;k tk;] fuEufyf[kr nks Hkkxksa]
esa vkfMVh ds izeq[k vf/kdkjh dks lalwfpr fd;k tk;sxk( vFkkZr~&
¼d½ lkekU; vkSj egRoiw.kZ fo”k;ksa ij ftu ij fo’ks”k /;ku nsus dh vko’;drk gS]
mu dk foospu djus okyh ys[kk ijh{kk vkSj fujh{k.k fVIi.kh( vkSj
- 8 -
¼[k½ vkifRr;ksa dk fooj.k i= ] ftlesa xkSa.k vkSj i zkfof/kd vfu;ferrkvksa ls
lEcfU/kr v’kksf/kr vkifRr;k¡ nh xbZ gksaA
¼2½ ys[kk ijh{kk vkSj fujh{k.k fVIi.kh dh izfr;ka ,sls vf/k dkfj;ksa vkSj izkf/kdkfj;ksa dks Hkh
Hksth tk;saxh] ftUgsa funs’kd }kjk vko’;d le>k tk;sA
¼3½ funs’kd ys[kk dh ,d lagr ys[kk ijh{kk fjiksVZ rS;kj djsxk ;k djk;sxk vkSj mls
jkT; fo/kku lHkk ds le{k j[ks tkus ds fy, jkT; ljdkj dks izfrOk”kZ HkstsxkA
/kkjk 8 ds v/khu
funs’kd d h fjiksVZ
ds Ik’pkr~ vuqlj.k
dh tkus okyh izfdz;k
9- ¼1½ /kkjk 8 ds v/khu fjiksVZ izkIr gksus ij] vkfMVh dk izeq[k vf/kdkjh rRdky dk;Zokgh
djsxk vkSj mlesa mBk;s x;s izR;sd fcUnq ij ,d ekl ds Hkhrj mRrj ys [kc) djsxk]
ftlesa ml fcUnq ij dh x;h ;k fd;s tkus ds fy, izLrkfor dk;Zokgh nf’kZr gksxkA
rRi’pkr~ ys[kk ijh{kk fjiksVZ vkSj izeq[k vf/kdkjh dh fVIi.kh ij le;c) vkfMVh dh
fo’ks”k cSBd esa] tks ys[kk ijh{kk fjiksVZ dh izkfIr ds fnukad ls rhu ekl ds Hkhrj
gksxh] fopkj fd;k tk;sxk vkSj fofu’p; fd;k tk;sxkA
¼2½ vkfMVh dks ;g ns[kuk gksxk fd ys[kk ijh{kk fVIi.kh vkSj vkifRr;ksa ds fooj.k&i=
esa bafxr =qfV;ksa vkSj vfu;ferrkvksa dk fuokj.k ;k fuiVkjk ‘kh?kzrk vkSj lE;d~ :Ik
ls rRijrk ls dj fn;k tk;A
¼3½ vkfMVh dh fVIi.kh vkSj izR;sd fc Unq ij vkfMVh ds fofu’p; lfgr ys[kk ijh{kk
fjiksVZ dh fVIi.kh;qDr izfr funs’kd ;k mlds }kjk fu;qDr vf/kdkjh dks mi/kkjk ¼1½
esa fufnZ”V cSBd gksus ds ,d ekl ds Hkhrj Hksth tk;sxhA fVIi.kh;qDr izfr esa izR;sd
iSjk ds lkeus vfu;ferrkvksa ds fy;s mRrjnk;h in/ kkjh dk uke vkSj muds fo:)
dh xbZ ;k dh tkus ds fy;s izLrkfor dk;Zokgh nf’kZr dh tk;sxhA ys[kk ijh{kk
vkifRr;ksa ds fuLrkj.k ds lEcU/k esa vkxs i=&O;ogkj lh/ks vkfMVh vkSj funs’kd ;k
mlds }kjk izkf/kd`r vf/kdkjh ds chp fd;k tk;sxkA
¼4½ vkfMVh dh fVIi.kh vkSj vkfMVh ds fofu’p; lfgr ys[kk ijh{kk dh fVIi.kh;qDr izfr
izkIr gksus ij] funs’kd ;k mlds }kjk bl fufeRr izkf/kd`r vf/kdkjh fjiksVZ esa pfpZr
leLr ;k fdUgha fo”k;ksa ds lEcU/k esa &
¼d½ vkfMVh }kjk dh x;h dk;Zokgh dks Lohdkj dj ldrk gS vkSj vkifRr;ksa dk
fuiVkjk dj ldrk gS( ;k
¼[k½ funs’k ns ldrk gS fd fo”k; ij vfrfjDr vUos”k.k vxyh ys[kk ijh{kk esa ;k
fdlh vkSj iwoZrj fnukad dks fd;k tk;( ;k
¼x½ ;g /kkj.k dj ldrk gS fd fjiksVZ esa bafxr =qfV;ksa ;k vfu;ferrkvksa ;k muesa ls
- 9 -
fdlh dk fujkdj.k ;k izfrdkj ugha fd;k x;k gSA
¼5½ ¼d½ ;fn ;g /kkj.kk gS fd fjiksVZ esa bafxr vkfMVh ds ys[kk dh fdlh =qfV ;k
vfu;ferrk dk fujkdj.k ;k izfrdkj ;qfDr;qDr le; ds Hkhrj ugha fd;k x;k
gS rks funs’kd ,sls ekeys dks fofgr izkf/kdkjh vkSj jkT; ljdkj dh tkudkjh esa
fo’ks”k :Ik ls yk;sxk vkSj jkT; ljdkj rRle; izo`Rr fdlh fofo/k ds v/khu
jgrs gq,] fdlh ,slh dk;Zokgh dk funs’k ns ldrh gS] tks vko’;d le>h tk;(
¼[k½ ys[kk ijh{kk dk;Z esa leUo; LFkkfir djus ds mn~ns’; ls eq[; lfpo] iz’kkldh;
foHkkx rFkk foHkkxk/;{k ds Lrj ij vkfMV desVh dk xBu fd;k tk;sxkA xfBr
vkfMV desVh dh fu;fer :i ls cSBd vk;ksftr djds izkIr vkfMV fjikssVksZa dk
fjO;w fd;k tk;sxkA ljdkjh /ku ds nq:i;ksx] xcu] tkylkth] tSls egRoiw.kZ
ekeyksa ij fo’ks”k /;ku fn;k tk;sxk] rkfd nks”kh O;fDr;ksa dks le; ls nf.Mr
fd;k tk lds(
¼x½ ;fn desVh ds lekus vkfMV fjiksVZ esa ljdkjh /ku ds nq:i;ksx
¼Misappropriation½ ds izdj.k lkeus vkrs gSa] rks mudh Nkuchu dj
mRrjnkf;Ro fu/kkZfjr djus dh dk;Zokgh dh tk;s xhA jktdh; /ku dh {kfr dh
rqjUr olwyh fd;s tkus ds iz;kl fd;s tk;saxsA d`r dk;Zokgh ls foRr foHkkx dks
voxr djk;k tk;sxk(
¼?k½ vkfMVh ys[kk&ijh{kk vkifRr;ksa vkSj fujh{k.k izfrosnuksa ds fuiVkjs esa gqbZ izxfr
ij lrdZ gksdj utj j[ksaxs vkSj iz’kkldh; foHkkx }kjk ml lEcU/k esa] tks Hkh
lwpuk ekaxh xbZ gks mls rqjUr Hkstsaxs(
¼M+½ foHkkx esa fopkjk/khu lHkh ys[kk ijh{kk vkifRr;ksa vkSj fujh{k.k izfrosnuksa ds
fuLrkj.k ds fy;s foHkkxh; vf/kdkfj;ksa dh fu;r dkfyd cSBdsa Hkh cqykbZ tk;sxh
vkSj muds ifj.kke ls iz’kkldh; foHkkx dks voxr djk;k tk;sxkA
funs’kd }kjk voS/k
Hkqxrku ;k ?kk sj
mis{kk ;k nqjkpj.k
ds dkj.k g qbZ gkfu
ij vf/kHkkj yxk;k
tkuk
10- ¼1½ ;fn lEc) O;fDr dks dkj.k crkus dk ;qfDr;qDr volj nsus ds Ik’pkr~ funs’kd dk
lek/kku gks tk; fd vkfMVh ds fdlh /ku ;k lEifRr dh gkfu] nqO;Z; ;k nq:Ik;ksx
vipkjh O;fDr ds nqjkpj.k ;k ml dh vksj ls ?kksj mis{kk ds dkj.k gqvk gS] ;k ;g
fd mDr O;fDr ,slk i{k g]S tks voS/k Hkqxrku djrk gS ;k ,slk Hkqxrku djus ds fy;s
izkf/kd`r djrk gS] rks funs’kd] rRle; izo`Rr fdlh fo f/k esa fdlh ckr ds gksrs gq,
Hkh] fyf[kr vkns’k }kjk] ,sls O;fDr dks ;g fu ns’k ns ldrk gS fd og vkfMVh dks
fofufnZZ”V fnukad ds iwoZ ,slh /kujkf’k] tks vkfMVh dks mlds /ku ;k lEifRr dh ,slh
- 10 -
gkfu] nqO;Z; ;k nq:Ik;ksx dh izfriwfrZ djus ds fy;s U;k; laxr vkSj lkE;iw.kZ ik;h
tk;] ml ij C;kt lfgr Hkqxrku djsa %
ijUrq ;g fd fdlh vkfMVh ds fdlh izeq[k vf/kd kjh] lnL; ;k lsod ds
fo:) bl vf/kfu;e ds v/khu vf/kHkkj dk dksbZ vkns’k ,sls /ku ;k lEifRr dh gkfu]
nqO;Z; ;k nq:Ik;ksx gksus ds fnukad ls nl o”kZ dh lekfIr ds Ik’pkr~ ;k mlds
vkfMVh ds izeq[k vf/kdkjh] lnL; ;k lsod u jg tkus ds fnuka d ls N% o”kZ dh
lekfIr ds Ik’pkr~] tks Hkh Ik’pkrorhZ gks] ugha fn;k tk;sxk %
ijUrq ;g vkSj fd ;fn /ku ;k lEifRr dh gkfu] nqO;Z; ;k nq:Ik;ksx fdlh
vkfMVh ;k mldh fdUgha lfefr;ksa ;k mi lfefr;ksa ds fdlh ladYi ds ifj.kkeLo:Ik
gqvk gks rks olwy dh tkus okyh gkfu dh /kujkf’k dks leLr lnL;ksa esa ] ftlds
vUrxZr ,sls inkf/kdkjh Hkh gSa ] ftuds lEcU/k esa vkfMVh ;k mldh lfefr;ksa ;k
milfefr;ksa ds dk;Zo`Rr esa ;g lwpuk gks fd mUgksaus ,sls ladYi ds lEcU/k esa er
fn;k Fkk ;k os rVLFk jgs] cjkcj&cjkcj ckaV fn;k tk;sxk %
ijUrq ;g Hk h fd vfrdzfer LFkkuh; fudk;ksa@ lgdkfjrk@iapk;r ys[kk
ijh{kk dh fLFkfr esa ;fn /ku ;k lEifRr dh gkfu] nqO;Z; ;k nq:Ik;ksx iz’kkld ;k
izHkkjh vf/kdkjh dh tks ljdkjh lsod gks] fdlh dk;Zokgh ds dkj.k gqvk gks rks
ekeys dh lwpuk funs’kd }kjk jk T; ljdkj dks vko’;d dk;Zokgh ds fy;s nh
tk;sxh %
ijUrq ;g vkSj Hkh fd fdlh e`r vipkjh O;fDr ds fof/kd izfrfuf/k dk nkf;Ro
e`rd dh lEifRr dh ml lhek rd gksxk] tks ,sls fof/kd izfrfuf/k dks izkIr gqbZ gksA
¼2½ ;fn og O;fDr] ftls mi/kkjk ¼1½ ds v/khu fofu’p; dh ,d izfr nh tk;] mls ysus
ls bUdkj djs rks ;g le>k tk;xk fd mlus ml fnu izkIr dj fy;k gS ] ftl fnu
mlus izfr ysus ls bUdkj fd;k FkkA
¼3½ ;fn og vfUre vkns’k ds le; miy C/k u gks rks mlds izorhZ Hkkx lfgr mldk
lkjka’k mlds vfUre Kkr irs ij jftLVªhd` r Mkd }kjk mls Hkst fn;k tk;sxk ;k
mlds vfUre Kkr fuokl LFkku ij fpidk fn ;k tk;xk vkSj ml ifj{ks= esa
Mqx&Mqxh fiVokdj mldh mn~?kks”k.kk dh tk;xh vkSj blls ;g mi/kkj.kk dh tk;xh
fd mls lE;d~ :Ik ls rkehy fd;k x;k gSA
vf/kHkkj ds vkns’k
ds fo:) vihy
11- ¼1½ /kkjk 10 dh mi/kkjk ¼1½ ds v/khu fn;s x;s fdlh vkns’k ls O;fFkr dksbZ O;fDr]
vkns’k dh izkfIr ds fnukad ls rhl fnu ds Hkhrj jkT; ljdkj dks fofgr jhfr ls
- 11 -
vihy dj ldrk gSA
¼2½ jkT; ljdkj mi/kkjk ¼1½ ds v/khu izLrqr dh x;h vihy dh lquokbZ djrs l e; ,slh
izfdz;k dk vuqlj.k djsxh] tSlh fofgr dh tk;A
¼3½ jkT; ljdkj }kjk mDr vihy ij fn;k x;k vkns’k vfUre gksxkA
Hkw&jktLo ds cdk;s
ds :Ik esa izHkkj dh
olwyh
12- ;FkkfLFkfr] /kkjk 10 ;k /kkjk 11 ds v/khu vf/kHkkj ds vkns’k esa mfYyf[kr /kujkf’k dk
Hkqxrku vf/kHkkfjr O;fDr }kjk vkns’k ds fnukad ls lkB fnu ds Hkhrj fd;k tk;xk
vkSj ;fn mldk Hkqxrku ugha fd;k tk; rks mls funs’kd ds vkosnu&i= ij
dysDVj }kjk Hkw&jktLo ds cdk;s ds :Ik esa olwy fd;k tk;xk vkSj vkfMVh dh
fuf/k esa fofgr jhfr ls tek fd;k tk;xkA
izHkkj vkfn dk
Hkqxrku
13- /kkjk 6 dh mi/kkjk ¼1½ ds v/khu vkfMV ny }kjk ;k /kkjk 6 dh mi/kkjk ¼4½ ds
v/khu funs’kd }kjk dh x;h fdlh vf/k;kpu ds vuqikyu esa vkfMVh }kjk fd;k x;k
leLr O;; ml vkfMVh dh fuf/k ls ns; gksxkA
funs'kd] vkfMV
ny] vkfn yksd
lsod gksaxs
14- funs’kd vkSj mlds v/khu dk;Zjr vkSj bl vf/kfu;e ;k blds v/khu cuk;s x;s
fu;eksa ds v/khu ‘kfDr dk iz;ksx djus okys ;k iz;ksx djus ds fy;s izkf/kd`r
vf/kdkjh vkSj vkfMV ny Hkkjrh; n.M lafgrk] 1860 dh /kkjk 21 ds vFkkZUrxZr yksd
lsod gksaxsA
okn ij jksd 15- tSlk fd bl vf/kfu;e esa micfU/kr gS mlds flok;] bl vf/kfu;e ds v/khu fdlh
izkf/kdkjh }kjk fof/kd :Ik ls fn;s x;s fdlh vkns’k ij vkifRr djus ds fy;s fdlh
flfoy U;k;ky; esa dksbZ okn ugha yk;k tk;sxk ;k vU; dk;Zokgh ugha dh tk;xhA
ln~Hkko ls fd, x;s
dk;ksZa dk laj{k.k
16- jkT; ljdkj] funs’kd ;k fdlh vU; vf/kdkjh] vkfMV ny ;k funs’kd ds v/khuLFk
deZpkjh ds fo:) dksbZ okn] vfHk;kstu ;k vU; dk;Zokgh ,sls dk;Z ds fy;s ugha dh
tk ldsxh] tks bl vf/kfu;e ds v/khu ln~Hkko ls fd;k x;k gks ;k fd;s tkus ds
fy;s rkRif;Zr gksA
ys[kkijh{kd }kjk
vfHkys[kksa dk fujh{k.k
17- ¼1½ jkT; ljdkj] vf/klwpuk }kjk] bl vf/kfu;e ds iz;kstu ds fy;s /kkjk 3 ds v/khu
fu;qDr vf/kdkfj;ksa esa ls ,s ls O;fDr;ksa dks vkfMV vf/kdkjh] vkfMV izHkkjh fu;qDr
dj ldrh gS] ftUgsa og mfpr le >sa vkSj mudh vf/kdkfjrk dh LFkkuh; lhek;sa
ifjfuf’pr dj ldrh gSA
- 12 -
¼2½ bl fufeRr cuk;s x;s fdUgha fu;eksa ds v/khu jgrs gq, dksbZ viuh vf/kdkfjrk dh
LFkkuh; lhek ds Hkhrj&
¼d½ funs’kd] ys[kkijh{kd ;k ys[kk ijh{kk dh dk;Zokfg;ksa ds izHkkjh fdlh vU; O;fDr
ds vkns’k ls mfpr le; ij loZnk fdlh ifjlj ;k LFkku esa ljdkj ;k fdlh
LFkkuh; ;k vU; yksd izkf/kdkjh dh lsok esa dk;Zjr O;fDr;ksa dh ,slh lgk;rk
ls ;fn dksbZ gks] ftls og mfpr le>s vkSj tks funs’kd ;k mlds }kjk izkf/kd`r
O;fDr }kjk vuqeksfnr gks] ys[kk ijh{k k dh dk;Zokfg;ksa ds lEcU/k esa fdlh
jftLVj ;k vfHkys[k ;k i=kfn dh tkap djus ds iz;kstukFkZ izos’k dj ldrk gS
vkSj fujh{k.k ds fy;s mls izLrqr djus dh vis{kk dj ldrk gS(
¼[k½ lwpuk izkIr djus ds fy;s mlh LFky ij fdlh O;fDr ls izfriz’u dj ldrk gS(
¼x½ vius ofj”B vf/kdkfj;ksa ds funs’kksa dks dk;kZfUor djus ds fy;s ,sls vfHkys[k ;k
i=kfn dks] tks vko’;d gks] vfHkxzghr dj ldrk gS ;k mudh izfr;k¡ ys ldrk
gSa ;k mu ij gLrk{kj dj ldrk gS(
¼?k½ ,slh vU; ‘kfDr;ksa dk iz;ksx dj ldrk gS] tks fofgr dh tka;A
fofo/k 18- bl vf/kfu;e ds v/khu fdlh ijh{kk ;k ys[kk ijh{kk ds iz;kstu ds fy;s funs’kd ;k
vkfMV ny vkSj vihy ds iz;kstu ds fy;s vihy izkf/kdkjh dks ogh ‘kfDr;ka gksaxh ]
tks fuEufyf[kr fo”k;ksa ds lEcU/k esa flfoy izfdz;k lafgrk] 1908 ¼vf/kfu;e la[;k 5
lu~ 1908½ ds v/khu fdlh okn ij fopkj djrs le; fdlh flfoy U;k;ky; esa
fufgr gSa] vFkkZr&
¼d½ fdlh O;fDr dks leu djuk vkSj mls mif LFkr gksus ds fy;s ck/; djuk vkS j
‘kiFk ij mldh ijh{kk djuk(
¼[k½ deh’ku tkjh djuk(
¼x½ ‘kiFk&i= ij lk{; izkIr djuk(
¼?k½ nLrkost dks izdV vkSj is’k djus dh vis{kk djuk(
¼³½ dksbZ vU; fo”k;] tks fofgr fd;k tk;A
viokn 19- ¼1½ vf/kHkkj ls lEcfU/kr fdlh ,sl h dk;Zokgh dk] tks bl vf/kfu;e ds izkjEHk ds Bhd
iwoZ rRle; izo`Rr fdlh fof/k ds v/khu fopkjk/khu gks] fuLrkj.k vkSj fdlh ,slh
dk;Zokgh esa ikfjr vkns’k dk izorZu] ml fof/ k ds vuqlkj bl izdkj fd;k tk;xk
ekuksa bl vf/kfu;e ds micU/k izo`Rr ugha FksA
¼2½ tSlk fd mi/kkjk ¼1½ esa micfU/kr gS mlds flok;] ,sls fdlh vkfMVh ds lEcU/k esa
- 13 -
ftl ij ;g vf/kfu;e ykxw gksrk gS] bl vf/kfu;e ds izkjEHk ds i'pkr~ vf/kHkkj ls
lEcfU/kr lHkh dk;Zokfg;ka] rRle; izo`Rr fdlh fof/k esa fdlh izfrdwy ckr ds gksrs
gq, Hkh] bl vf/kfu;e ds v/khu lEiUu vkSj fuLrkfjr dh tk;axhA
fu;e cukus dh
‘kfDr
20- ¼1½ jkT; ljdkj] ys[kk lEijh{kk dk;Z esa lEc) LVkQ dks ys[kk lE ijh{kk dh vo/kkj.kk
ds vko’;d vkSj mlds lapkyu ds O;ogkfjd Kku ls lfTtr dj ljdkj esa
vkUrfjd ys[kk lEijh{kk ds mUu;u vkSj lqn`<+ djus ds mn~ns’; ls bl vf/kfu;e ds
iz;kstuksa dks dk;kZfUor djus ds fy;s fu;e@eSuqvy cuk ldrh gSA
¼2½ fo’ks”k :Ik ls vkSj iwoZxkeh ‘kfDr dh O;kidrk ij izfrdwy izHkko Mkys fcuk] ,sls
fu;eksa esa fuEufyf[kr lHkh ;k fdUgha fo”k;ksa ds fy;s O;oLFkk dh tk ldrh gS(
vFkkZr~&
¼d½ ,sls vkfMVh dks] ftlds ys[kk dh ijh{kk funs’kd }kjk dh tkuh gS] vf/klwfpr
djus dk dk;Z fofu;fer djuk(
¼[k½ vf/kfu;e dh /kkjk 4 dh mi/kkjk ¼3½ ds v/khu ys[kk ijh{kk ds fy;s vkfMVh }kjk
Hkqxrku dh tkus okyh ys[kk ijh{kk Qhl dh nj vkSj mlds Hkqxrku vkSj mldh
olwyh dh jhfr(
¼x½ izi=] ftlesa vkSj jhfr] ftlds vuqlkj ys[kk lEijh{kk ds fy;s izLrqr fd;k
tk;xk(
¼?k½ vkfMV ny dks ‘kfDr;ka vkSj dRkZO; vkSj ys[kk ijh{kk djus ds fy;s vuqlj.k dh
tkus okyh izfdz;k vkSj og le; tc vkSj LFkku tgk¡ ij ,slh ys[kk ijh{kk dh
tk;xh(
¼³½ funs’kd dh ‘kfDr;ka vkSj drZO;(
¼p½ vf/kHkkj ds lEcU/k esa tkap] viyh vkSj olwyh(
¼N½ vkfMV ny }kjk vfHkys[kksa dk fujh{k.kA
fujlu vkSj viokn 21- ¼1½ mRrj izns’k LFkkuh; fuf/k ys[kk ijh{kk vf/kfu;e] 1984 ¼mRrj izns’k vf/kfu;e la[;k
12 o”kZ 1984½ ¼mRrjk[k.M jkT; ds ifjizs{; esa½ ,rn~}kjk fujflr fd;k tkrk gSA
¼2½ ,sls fujlu ds gksrs gq, Hkh] mi/kkjk ¼1½ esa fofufnZ”V vf/kfu;e ds v/khu d`r dksbZ
dk;Z ;k dk;Zokgh bl vf/kfu;e ds v/khu d`r dk;Z ;k dk;Zokgh le>h tk;sxh ekukas
;g lHkh lkjHkwr le; ij izo`Rr FkkA
- 14 -
THE UTTARAKHAND AUDIT ACT, 2012
[Uttarakhand Act No. 02 of 2012]
INDEX
Sections Particulars Page No.
1. Short title, extent and commencement
2. Definitions
3. Constitution 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 t he Head of the Department, Head of
the O ffice, Drawing and Disbursing Officer (with Local
bodies, Cooperative, 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 ca used 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 Auditors
18. Miscellaneous
19. Savings
20. Power to make rule
21 Repeal and saving
THE UTTARAKHAND AUDIT ACT, 2012
- 15 -
[Uttarakhand Act No. 02 of 2012]
AN
ACT
to make provision for , and to regulate audit of all Government machineries, Pu blic
Corporation, Governmental C ompanies, Institutions, Statutory A uthorities, Panchayati Raj
Institutions, Municipalities , Urban Local Bodies, Governmental Committees in the State of
Uttarakhand.
Be it enacted by the Legislature of St ate of Uttarakhand in the Sixty –Third Year of the
Republic of India as follows: --
Short title,
extent and
commencement
1. (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.
Definitions 2. In this Act :-
(a) ‘Audit’ includes test audit, concurrent audit cent -per-cent audit and
special audit and also inspection of ac counts by the officers
appointed under section 3;
(b) 'Director' means the Director, Audit (with Local Funds Audit and
Co-operative,Panchayat Audit) Department , Uttarakhand appointed
under section 3 and interalia includes such officer on whom powers
of the Di rector are conferred upon under sub -section (4) of said
section;
(c) ‘Auditor’ also includes Director and all other Officers appointed
under section 3 for their assistance;
(d) ‘Local authority' means Municipal Board o r Municipal
Corporation, Notified Area Commit tee, Town Area Committee,
Zila Parishad, Kshettra Samiti, Village Sabha or any other authority
constituted for the purpose of local self -Government or village
administration or legally entitled to or entrusted by the State
Government with the control or ma nagement of municipal or local
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fund and includes any Society, Body or I nstitution, whether
incorporated or not notified by the State Government by general or
special order to be a local authority for the purposes of this Act;
(e) 'special audit' in relation t o a local authority means an audit of
account for a specified period or pertaining to a specified item or
series of items, of account requiring exhaustive checking conducted
under the orders of the State Government or on the request of the
Head of the Depa rtment, Head of the Office, Drawing and
Disbursing O fficer (with Local bodies , Co-operative, Panchayat
Audit);
(f) 'test audit' means an annual audit of accounts of one or more
months in a year selected at random by the auditor with a general
review of the accounts of the year;
(g) 'concurrent audit' means a post audit of day -today accounts with
a general review of the accounts from time to time;
(h) 'cent per cent audit' means a post audit of all the trans actions of a
particular account of a specified period;
(i) 'Prescribed Authority' in relation to a local authority means an
officer or a body corporate appointed by the State Government , by
notification in this behalf;
(j) ‘Local Fund’ means local fund as defined in Financial Hand Book,
Volume –II, Part–1 to 4 and Volume–V, Part –1.
(k) ‘Requisition’ means clarification , intimation letter issued on
demand by mentioned , authorized officers in section 3 of this Act
in relation of audit of local authority and or his inspection;
(l) ‘Section’ means specified in any section of this Act;
(m) ‘State Government’ means Government of Uttarakhand ;
(n) “Chief Secretary” means Chief Secretary to the Government of
Uttarakhand;
(o) “Administrative Department” means concerned Administrative
Department of Government of Uttarakhand;
(p) “Finance Department” means Finance Department of
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Government of Uttarakhand.
(q) ‘Year’ means a financial year;
(r) The word “ Book Transfer ” applies to such forms of financial
transactions that do not include issuing of receipt of cash or non -
receipt accounts. Such transactions normally represent the liabilities
and assets of the G overnment, which are presented to the accounts
for settlement or for any other reasons but they also represent
corrections and amendments, which have already been taken into
account and are related to transactions c oncerning cash, staff or
transfer of books;
(s) “Government Servant” means a person who is employed in a
Government service and includes persons serving under State
Government whose service conditions are prescribed by the
Governor under Article 309 of ‘the Constitution of India’;
(t) “Head of the Office” means the senior most gazetted officer of the
office;
(u) “Head of the Department” means an authority declared so by the
State Government;
(v) “Auditee” means the department/office whose audit is being
conducted, such as Head of the Department , Head of the Office ,
Drawing and Disbursement officer (including local body , co-
operative, Panchayat audit);
Appointment
of Director and
other Audit
Officers
3. (1) An organizational structure shall be constituted for performing th e
Audit Work.
(2) The State Government may, on such terms and conditions as may
be determined by it, appoint the Director, and every such officer,
and may make provisions with regard to the appointment and
conditions of service of their staff.
(3) The persons appointed in such area, as the appointing authority may
specify, exercise such powers and perform such duties as may be
conferred or imposed on them by or under this Act.
(4) The State Government may, by notification , confer upon the
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powers of the Director to any officer not below the rank of a Class I
officer.
(5) The Internal Audit in various Departments shall be centralized
within the Finance Department and shall be outside the purview of
individual departments.
(6) The State Government may permit to conduct audit through out -
sourcing from any eligible Firm, Company or Institution, Society.
Accounts
subject to audit
and payment
of audit fees
4. (1) The State Government may, from time to time, by notification,
specify the auditee, accounts of which are to be audited.
(2) On the issue of notifications under sub-section (1), the accounts of
auditee, shall, notwithstanding anything contained in any enactment
by or under which such auditee is constituted or any rules made
there under, be subject to audit in manne r provided by or under this
Act.
(3) The auditee, whose accounts are to be audited, shall be liable to pay
audit fees at the rates fixed by the State Government from time to
time.
(4) The State Government, from time to time, may determine or re-
determine the fees for man -days a s per requirements. The
calculation of fees for conducted audit shall be made on the basis of
man-days prescribed for the audit.
Production of
Records for
Audit
5. The auditee, whose accounts are subject to audit , shall produce or
cause to be produced all accounts, returns, registers, files and
correspondence or any other documents as may be demanded by the
auditors, for audit.
Power of
Auditor to
require
production of
records and
6. (1) For the purpose of any audit under this Act, the auditors may –
(a) require the auditee, in writing , to produce or cause to be
produced such vouchers, returns, accounts, registers, files and
correspondence or any other voucher documents in relation to
accounts, as the auditors may think fit, at such place as the
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attendance of
persons
auditors may direct at and within a given reasonable time.
(b) Require in writing –
(i) any salaried servant of the auditee, accountable for, or
having the custody of or control of, such vouchers,
returns, accounts, files and corres pondence or other
documents to appear in person; or
(ii) may direct any person having directly or indirectly any
share or interest in any work under the auditee or any
person whose presence is deemed necessary for
explaining any difficulty or circumstance s to appear in
person or by an authorised agent before him, at the place
directed in the order and answer any question;
(c) require the officer under auditee, to meet them at a place,
where the audit of the account is being conducted or such
other place, as the auditor may direct, and specify in writing
the point on which the explanation is required.
(2) The auditor may, in any requisition or intima tion sent under sub -
section (1) fix a reasonable period not being less than three days
within which the said re quisition or intimation shall be complied
with.
(3) The auditor shall give auditee whose accounts are to be audited not
less than tw o weeks notice in writing of the date on which he
proposes to commence the audit :
Provided that the auditor may, on directi on by the State
Government or the Director, start the audit by giving a shorter
notice or without giving any notice recording the reasons thereof in
writing.
(4) The Auditor shall, in connection with the performance of their
duties under this Act, have authority: -
(a) to inspect the accounts of auditee including physical
verification of assets, such as cash, valuables and stores;
(b) to require that any registers, books, papers and other
documents which deal with or form the basis of or are
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otherwise relevant to the transactions to which their duties in
respect of audit extend, shall be sent to such place and on such
dates as they may appoint for their inspection;
(c) to put such que ries or make such observations as they may
consider necessary, to the pers on in-charge of the office and
to call for such information as they may require for the
purpose of the audit or the preparation of any account or
report which is their duty to prepare.
Penalty for
disobeying
under section 6
7. Act of willful negligence or refusal to comply with any requisition
of records lawfully made under clause (a) or clause (b) or clause (c)
of sub -section (1) or clause (a) or clause (b) or clause (c) of sub -
section (4) of section 6 shall be a case of doubtful integrity and the
person who so willfully neglects or refuse to comply with
requisition of records lawfully made shall be liable to disciplinary
actions under the service rules applicable.
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
8. (1) As soon as practicable after completion of the audit, the result of
audit shall be communicated to the Auditee in such form an d
containing such particulars as may be prescribed, in two parts,
namely –
(a) the Audit and Inspection Note dealing with the general and
important matters which require particular attention, and
(b) the objection statement containing outstanding objection s
dealing with minor and technical irregularities.
(2) Copies of Audit and Inspection Note shall be sent to such officers
and authorities as may be deemed considered necessary by
the Director.
(3) The Director shall prepare or cause to be prepare d a consolidated
report of accounts and shall forward the same to the State
Government every year , for being laid before the State Legislative
Assembly.
Procedure to 9. (1) On recei pt of the repor t under section 8, the auditee shall take
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be followed
after report of
the Director
under section 8
immediate action and record replies within one month against each
point raised therein , showing the action taken or proposed to be
taken thereon. Thereafter, the audit report along with the comments
of the auditee shall be considered and decision taken in a special
meeting of the auditee concerned to be held within three months
from the date of receipt of the audit report.
(2) It shall be the responsibility of the auditee to see that the errors and
irregularities pointed out in audit notes and objection statement are
removed or settled promptly and with due respect.
(3) An annotated copy of the audit report along with the comments of
the auditee and the decision of the auditee on each point shall be
sent to the Direct or or the officer appointed by him within one
month of the holding of the meeting referred to in sub -section (1).
The annotated copy will show against each para the name or names
of officials responsible for irregularities and the action taken or
proposed to be taken against them. Further correspondence
regarding the disposal of audit objection shall be conducted directly
between the auditee and the Director or the officer authorised by
him.
(4) On receipt of the annotated copy of the audit note along with the
comments of the auditee and the decision of the auditee, the
Director or the officer authorised by him in this behalf may, in
respect of all or any of the matters dealt with in the report –
(a) accept the action taken by the auditee and settle the objection; or
(b) direct that the matter be further investigated at the next audit or
at any earlier date; or
(c) hold that the defects or irregularities pointed out in the report
or any of them have not been removed or remedied.
(5) (a) If it is held that any defect or irregularity in the accounts of the
auditee, pointed out in the report , has not been removed or
remedied within a reasonable time, the Director may specially
bring the matter to the notice of the Prescribed Authority and
the State Government may, subject to any law for the time
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being in force, direct any such action as may be considered
necessary;
(b) For the purpose of establishing co -ordination in audit work,
audit committees shall be constituted at the Chief Secretary,
Administrative Department and Head of the Department level.
The meeting of these committees shall be held regularly and
audit reports received shall be reviewed. Special attention
shall be given to the important matters like misappropriation
of Government money, defalcation and fraud so that the guilty
are timely punished;
(c) If the committee notices case of misappropriation of
Government money in audit report, the matter shall be probed
and the responsibility of the Government servant responsible
shall be fixed. Efforts sha ll be made to recover the
Government money immediately and Finance Department
shall be informed of the action taken;
(d) The auditee shall keep a close watch on objections raised in
audit and on the progress made in settlement of inspection
reports. The auditee shall submit the required information in
this regard immediately to the Administrative Department;
(e) Periodic meetings of departmental officers shall be called upon
to dispose off the objections and the inspection reports of all
audits under con sideration and appraise the Administrative
Department with the results.
Director to
surcharge
illegal payment
or loss caused
by gross
negligence or
misconduct
10. (1) If, after giving the person concerned a reasonable opportunity for
showing cause , the Director is satisfied that the loss, waste or
misappropriation of any money or property of the auditee, is a
direct consequence of misconduct on the part of delinquent person,
or gross neglect on his part, or that the said person being a party to
making or authorising the making of the illegal payment, the
Director, notwithstanding anything contained in law for the time
being in force, may, by order in writing, direct such person to pay
to the auditee before a specified date the amount together with
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interest thereon, as may be found just and equitable to reimburse
the auditee for such loss, waste or misapplication of its money or
property:
Provided that no order of surcharge shall be made under this
Act against any auditee, member or servant of any audit ee after the
expiry of ten years from the concurrence of such loss, waste or
misapplication of money or property or after expiry of six years
from the date of his ceasing to be a auditee, member or servant of
the auditee, whichever is later :
Provided further that in the case of loss, waste or
misapplication of money or property occurring as a result of a
resolution of an Auditee or, of any of its committees or sub -
committees, the amount of the loss to be recovered shall be divided
equally among all members including office bearers who are
reported in minutes of the Auditee or of its committees or sub -
committees as having voted for or who remaine d neutral in respect
of such resolution :
Provided also that in case of superseded local bodies ,
Cooperative, Panchayat audit, if loss of waste or misapplication of
money or property is due to any action of the Administrator or
officer in charge who is a Government servant, the matter shall be
reported by the Director to the State Government for necessary
action :
Provided also further that the liability of a legal representative
of a deceased delinquent person shall be to the extent of the
property of the deceased, which has come to the hands of such legal
representative.
(2) If the person to whom a copy of the decision is furnished under sub-
section (1) refuses to receive it he shall be deemed to have duly
received it on the day on which the copy was refused by him.
(3) If he is not available at the time of final order its gist along with the
operative portion shall be sent t o him at his last known address by
registered post or shall be affixed at his last known residence and
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shall be proclaimed by beat of drum in the locality and this will
give rise to a presumption of due service.
Appeal against
order of
surcharge
11. (1) Any person aggrieved by an order made under sub -section (1) of
section 10 may within thirty days from the date of receipt of the
order by him, prefer an appeal in the prescribed manner to the State
Government.
(2) The State Government, while hearing an appeal preferred under sub-
section (1), follow such procedure as may be prescribed.
(3) The order passed by the State Government , in the appeal shall be
final.
Recovery of
charges as
arrears of land
revenue
12. The sum stated i n the order of surchar ge under S ection 10 or
Section 11, as the case may be shall be paid by the person
surcharged, within sixty days of the date of the order, and if not so
paid, may , on the application of the director be recovered by the
collector as arrears of land revenue a nd deposited in the fund of the
audittee in the manner prescribed.
Payment of
charges etc.
13. All expenses incurred by the Audittee Department in compliance
with any requisition made by the auditor under sub -section (1) of
section 6 or by the Auditor under sub-section (4) of Excerpt shown. Open the full act in Lexace.