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

Meghalaya

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.

Act number
5 of 2021
Ministry
Meghalaya Law Department
Department
Law Department
Enacted
23 Mar 2021
In force from
26 Mar 2021

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

30 sections

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