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

Bare Act · 2021

Act number: 5 of 2021
Enacted: 23 March 2021
Contents: 30 sections

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

Contents