Rajasthan Local Fund Audit Act, 1954
No: 28 Dated: Dec, 17 1954
The Rajasthan Local Fund Audit Act, 1954
Act No. 28 of 1954
An Act to provide for and regulate the Audit of the Local Funds under the management or control of certain local authorities in [the State of Rajasthan].
Be it enacted by the Rajasthan State Legislature in the fifth year of the Republic of India, as follows:-
1. Short title. - This Act may be called the Rajasthan Local Fund Audit Act, 1954.
2. Extent. - This Act extends to the whole of the State of Rajasthan],
3. Definitions. - In this Act, unless there is anything repugnant in the subject or context:-
(a) "Auditor" means the [Director] or any other person empowered by the State Government to perform the functions of a auditor under this Act;
[(b) "Chairman" means the President, Chairman, Mayor of a Municipal institution; Zila Pramukh, Pradhan, or Sarpanch of a Panchayati Raj Institution or Chairperson of any other local authority, by whatever name called, and in case of a dissolved or superseded local authority, the person or persons lawfully appointed to exercise the powers and perform the duties of such local authority];
[(c) "Audit" includes Special Audit, Pre-Audit, Concurrent Audit, Post Audit including Detailed Audit and Test Audit;
(i) "Special Audit" means an audit of accounts pertaining to a specified item of series of items requiring through examination;
(ii) "Pre-Audit" means audit before payment, withdrawal or adjustment out of a local fund;
(iii) "Concurrent Audit", means audit on the spot, either simultaneously with or soon after the making of payment, withdrawal or adjustment out of a Local Fund; and
(iv) "Post Audit" means audit after making of payment, withdrawal or adjustment out of a local fund, which is not Concurrent Audit but includes Detailed Audit which means an audit of accounts for the whole year and Test Audit which means an audit of a certain period selected at random by the Director or any other authority empowered by him];
[(d) "Director" means the Director of Local Fund Audit Department and includes a Senior Deputy Director,Deputy Director and an Assistant Director of the said department];
[(dd) "Local Authority" shall mean a Municipal Board, Council, Corporation, a Zila Parishad, a Panchayat Samiti, a Panchayat or other authority legally entitled to or entrusted by the Government with the control or management of a municipal or local fund, and shall include, a society registered under the Rajasthan Societies Registration Act, 1958 (Act No.28 of 1958); and such other institutions, boards, agencies or bodies as also subsidiaries thereof, constituted under any Rajasthan Law, which are in receipt of financial grant, subsidy, funds or financial assistance in any form from the Government;]
(e) "Local Fund" means any fund to the control or management of which a local authority is legally entitled and includes the proceeds of any cess, rate, duty, fee or tax which such authority;
(f) [X X X]
(g) "Controlling Authority" means any officer appointed or authorised by the State Government to perform the functions of the Controlling Authority under this Act.
4. Liability of Local Authorities to submit their accounts for audit. - The accounts of any local authority whose accounts are declared by the State Government, by a notification in the [Official Gazette] to be subject to audit under this Act, shall. Notwithstanding anything contained in any enactment, by which such local authority is constituted, or in any rules made thereunder, be subject to audit in all respects in the manner provided by or under this Act.
5. Accounts to be submitted for audit at such period or periods as may be required. - The Chairman of every local authority, whose accounts are declared under section 4 to be subject to audit under this Act, shall present or cause to be presented for audit all accounts of its local fund in the manner and form prescribed by rules under section 16 to the auditor yearly or at such period or periods, as may be required by the State Government
[Provided that the Chairman of every such Local Authority shall present or cause to be presented for audit all accounts of its local fund in the manner and form prescribed by rules immediately in the case of concurrent audit and in the case of test audit for the period as demanded by the Director],