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Bar News Acts League

The Meghalaya Local Fund (Audit) Act, 2021 (Act No. 5 of 2021)

Act ID: 2021

The Meghalaya Local Fund (Audit) Act, 2021 (Act No. 5 of 2021)

"An Act to provide for and to regulate the Audit of the Local Funds under the management or control of certain Local authorities in the State of Meghalaya."

Table of Contents

30 Sections

Ch.

Sections

S.1Short title,extent and commencement S.2Definitions S.3Appointment of Director S.4Audit of Accounts S.5Power of audit of accounts of certain authorities, bodies, institutions or funds not included in the Schedule S.6Audit of accounts of stock/ stores and verification of cash balance S.7Manner in which Audit is to be conducted S.8Auditor to be deemed to be public servant S.9Liability of local authorities to prepare and present accounts for Audit S.10Issue of Audit Report S.11Power of auditor to require production of accounts and attendance of persons S.12Penalty for disobeying requisition under Section 11 S.13Audit Reports to be sent to certain officers and bodies as Government may direct S.14Contents of Audit Report S.15Procedure to be followed after getting the report of the Director under section 13 S.16Auditor to surcharge illegal payments and loss caused by negligence or misconduct S.17Powers and duties of the Director S.18Delegation of powers and functions S.19Payment of charges for Audit S.20Power to dispense with Centper-cent Audit:-S.21Defalcation or loss in money or stores to be reported by the Executive Authority S.22Act to override other enactment S.23Laying of audit report S.24Protection of action taken in good faith S.25Bar of jurisdiction of Civil Courts S.26Special provision for pending audit S.27Cognizance of offence S.28Power of Government to make rules S.29Power to remove difficulties S.30Savings

The Meghalaya Local Fund (Audit) Act, 2021 (Act No. 5 of 2021)

Act ID: 2021

The Meghalaya Local Fund (Audit) Act, 2021 (Act No. 5 of 2021)

"An Act to provide for and to regulate the Audit of the Local Funds under the management or control of certain Local authorities in the State of Meghalaya."

Table of Contents

30 Sections

Ch.

Sections

S.1Short title,extent and commencement S.2Definitions S.3Appointment of Director S.4Audit of Accounts S.5Power of audit of accounts of certain authorities, bodies, institutions or funds not included in the Schedule S.6Audit of accounts of stock/ stores and verification of cash balance S.7Manner in which Audit is to be conducted S.8Auditor to be deemed to be public servant S.9Liability of local authorities to prepare and present accounts for Audit S.10Issue of Audit Report S.11Power of auditor to require production of accounts and attendance of persons S.12Penalty for disobeying requisition under Section 11 S.13Audit Reports to be sent to certain officers and bodies as Government may direct S.14Contents of Audit Report S.15Procedure to be followed after getting the report of the Director under section 13 S.16Auditor to surcharge illegal payments and loss caused by negligence or misconduct S.17Powers and duties of the Director S.18Delegation of powers and functions S.19Payment of charges for Audit S.20Power to dispense with Centper-cent Audit:-S.21Defalcation or loss in money or stores to be reported by the Executive Authority S.22Act to override other enactment S.23Laying of audit report S.24Protection of action taken in good faith S.25Bar of jurisdiction of Civil Courts S.26Special provision for pending audit S.27Cognizance of offence S.28Power of Government to make rules S.29Power to remove difficulties S.30Savings