The Andhra Pradesh State Audit Act, 1989
The Andhra Pradesh State Audit Act, 1989
The Andhra Pradesh State Audit Act of 1989 establishes a strict legal framework to inspect and regulate the financial accounts of local government bodies and public organizations across the state. It applies to municipal corporations, local panchayats, state universities, religious endowments, housing boards, and cooperative societies. This legislation matters because it safeguards public funds by promoting transparency and accountability. Under the law, auditors have the authority to inspect documents, penalize non-cooperative officials, and directly force individuals to repay any money that was lost, wasted, or misappropriated through their own gross negligence or misconduct, thereby preventing financial corruption in public administration.
- 0. Preamble
- 1. Short title, extent and commencement - (1) This Act may be called the
- 2. Definitions - In this Act, unless the context otherwise requires
- 3. Appointment of Director
- 4. Department' prior to the commencement of this Act, shall here-in-after be known as the 'State Audit Department'.
- 5. Presentation of Accounts for Audit
- 6. Production of documents and attendance of persons for audit
- 7. Furnishing of audit report
- 8. Contents of audit report - The audit report shall contain a statement of
- 9. Procedure to be followed after furnishing the report
- 10. Director to surcharge illegal payment or loss caused by gross negligence or misconduct
- 11. Government declare to be due, shall be recoverable as if it were an arrear of land revenue.
- 12. Penalties
- 13. Officers and employees of the State Audit Department to be Public servants
- 14. Protection of action taken in good faith
- 15. Amendment of the Schedule
- 16. Power to make rules
- 17. Repeal of Ordinance 1 oF 1989 - The Andhra Pradesh State Audit
PDF: pending for this language.