The Chhattisgarh Sthaniya Nidhi Sampariksha Adhiniyam, 1973

Language

General19732 sections

0. Preamble

Statutory text

Scanned by CamScanner

*ffi{sfr€+ w<,iasr6gto6 ilci rl{irFr fr* grd f6z, i ;rwr 6d q{rd. ffir6 Err. z - 2 2 -ffiri{rr€ ,'# j re fu. *. tud'ii. ffi6 30-05-2001." d*{isfr,s 'ffie,rqBf I ot I zo r t' zo t s." ffi {rE[rtEr (q{ErRUr) nrkfiRtlrt,rfud $qi6 zsl l wgr, dr*n,Qrim r qc zozo-aas lr, s5 re42 frft sil{ fdqrfr 6rd lflTrr qTTCTq, Tdr;rfr q+T, ;Tfl T|qgq 3ilCET ;IJR q-eEI qrR, frqier r q{ 2o2o fiqtr, 423't/8. gs/zt--el/cTt../v.T./20. - Edql6 f+nq urTr or Fl<fufuo GTEfu{q fus w frqi6' ts-o4-zozo o) {rerna at 3r-gqfu crw E} got t. \rir{gnr sfgtqn"r o1 qn-rrft d fuq q-o-rPrd ftqr qror tt EdT.rE d srqcl-d d crc * aen sri{Ir{flR. stu Eqn o.rfu{n. sTftftff vfu{.

'E: 'j a ii # frg dwrEwr*,fr{io 1qI2o2o Edqrt-E oTEfr{q @ q 2o2o) fu renfiq frE qiqftqil. GrsfurTl GTDfr{q, 2o2o u-fi€=Te {€nftq ffi iqq-ftHl sfift{q- rc73 (m. qI 1e73) q d( sal)u< ori tg erEftqq r llr{f, qunraq d s-o-fi{+ q{ t u-frw$ ftqrq q.u-sf, flqr frTqfrfu-f, tq ii q-t ffiffi6fr:- dRtq sH, ftKN \q gRiq; (1) r* o{D.hqq Efls.rq qerfrq ftE rffim Ffviryl GTBfr{q. 2o2o ogf,rhrT I (z) rsor frwR qryf Eds.r6 qrq fr *.Tr I (3) t vurwr q qu-d ,Frr{tq e1 drfts t rgo Sqr r 2. EfiH'rq {err{q ftE r{qfreTr qfuftqq, 1'e73 (m. +a q rozr) (C {st Esd qrqlq Td srBfrqq d w t frfu t) fr,- (To) sr{t t sq-qrfl (r) tiBw q-q" d Ter{ q{, ffifuf, sfr=€tTfr-d frrqr Tt, serfq :- "(1) q6 olBfrqq ufrTrt6 {ruq $qftefl Grfrfrqq, 1e73 o-E-drtfl t" ! (O nq "p4-fts ftD qqftflr qrT o-er rfr enqr Ei d eIFI q{, qrq "qrwr dqtfir sft{erTfrf, fuqr wq t W qBftqq t, qm z t- (foJ tr's (o) il, YIq f,eIT frtr 'frqf, i{q.fteTf d - qwrq Yrq ner fo6 "qfl fffre{r, gf rffiat, Tffi{ff i{qfrffi, qYqlrffff TiqtHI, e}tfrs ? Ti[ftffir, fr-fu qrqftffi, cn3qrdq rirft&fl, q]fuq qTqTRf,r Sqfur, fuTEq *ffisr ero'.effi-& frrqr cl-(; (TQT ao uBfrut or dqilElq ETNT 6I ri{ilffi

Bffi€Ic rtqr{, ftiiiqi I qT 2o2o so8 (l) (E\) su-s

(d) d qwq ffifu6 E)gr qrq, ?ifr ,- "(e)"'fT{r ffiqfl' t eTftfd t ?qfr-d qT6/3mE d fui qt{/qT ft-fiq ifq-dET( ei-q/qT ffi qhrT of qiqftHr; (o) "X{ riqftqTr" fr oTfthd t frd ftB d * q-ilq, GTtf,{uI qI qrlrqtf,-{ d $ frt qri qTfr €qftHL (s) "uuffi dqt&Tl' q oTftfo t ffi ftE it t TfEtq, o{Equl qT sqlq}f,q o-{i d, qr n} q"rar fr mq qr s_sd gffi qeaq raTei q{ of qfi qrfr €q.ftnL (a) "qq-drilflff riqftflr" t oTfthd t frd frE t t TiE[q, srrf,tui qT qqlq]q-{ d qrqrf, of qfi qrfr qiqftflr, A qqqff dqftm I d, ft,1qw{ fdqr dqftHI v{ r{qT {qfrHr qfufud t; ("t) 's1ift-fi rfqftqTl" t oTftin t frffi w{ qr Hrffi qr qfu d fr-dq qfr-d=s\ or tsr qfrs{q Tq Tflimq, ffi qrro, d sq fr frtfr ?qrililq oIaIi[T frkr 61ffi q sq]T frrqr or sS; (n) "frftq frqfteTr t o{ft}n t frffi qrffi d ffiffi qd frdq sha-fi qfrurct oi Eiir go aqBE Tflrf,-{; (u) "u$mq SqftHT' t aTftin t frilft srffif d fut frRd M qq frffi d uXumq q{ dPdd frqn gqffioq of sfuq[ ' (E) "q\fuq qIEIIRf, dqfttn' * oTftff, t r{qften . of tS *-fr, q\ ffi sqsTn ftt fr-Sq qffiilnrcif d Eti at q\fuq d ffiqq \'{ xitrq q{ dHd d; s08 (2) Bd{Fcwilrd, ftci6 r afr 2o2o 'i qrn iDI I ddlq{ I 4. \-,r rrtril-(Jl ,gqftqTr t 3Tftilil t frffi trflq + od-rq, frqT, dql"r{, rdffi ,tqTfrd 3fl1 qfrqrc{t of ssf,al tiqtrd d ffidr. ffidr otr t oeq srfu or oIIiFEl-{ I (r) 'ugS' t olfiid t rs o{Eftqq t fid,-{ or-{qHqr; (q) 'sTfuTr t o{fti( t ffi ffi qI ere sqfr frt Erfr, gdq, gsq*f,{ ui 5ffiffirw o1 m rrRI, ffi ftrt riqrr4-6 ffi qfu Bffiqre 6flir d fu vsfr frtfr 3ilrlR qT ft ster fr"orwr 6g orfu g$ t, (s) 'td fi uqid t frtfr srffi d frfrq riq-{dn \q Hft ridDd erfu&er erBfrw d, qM z {,-
(r) sq-qm (r) d qF( Tiq S sqi' A effi qt, lrq 'q*fl rqn irqt' ffielrfrd fuqr qrq; slrt (z) w-unr (r) t, r< 'W ,i-qft Erit q t A qri' d X{ aqr rq ?E w tgo qoti tr,d qrqrd qlq *fts k{s d ftr{ 3ld:wlrfrd fuqr qri I 1a uBftut t, qmr s-o d sqqm (t) d ern w '(1) 'Em orftftqq d qwr - 4(1) qq qrrl zr(a) d orJqffi t ftffie ffi + eEI otiffiq{r A Tidq it dqmo', {,q {qftHr or qrff-o, YPdA-fr lrnr v{6R FCo ffirq) o'f rqd ffi q11ry1' qRI S-iD'iDT drilw 5. or&r;FR, ftqi6 t q{ 2o2o frq[6, 4231/8.'es/zt-sr/Ytt../@.\./20. - qIr(I + dfdEll-q d 3]-J-d-{ s+a d.q"9 (3) t 3i-gs{q fr + fr"" o.r {T{iqo. GrHfrqq fr-{io 1-6-2020 dI 3n"ffi or-$r< lrcltTra A qrFoR t gil{E'm ro,Rrd fo'qr qrot t t Edq.tq d rrqqss d cH t oeTI 3r-t{rr5sr{, gtqr Effi o.rE{r. 3Tfrkffi Hitr{. ffiF{Errqqd,friis I qr2o2o so8 (3) CHHATTISGARH ACT (No. 1l of 2020) THE CHHATTISGARH STHAMYA NIDHI SAMPARIKSHA (SANSHODHAN) ADHINryAM, An Act further to amend the Chhattisgarh Sthaniya Nidhi Sampariksha edhiniyam, L973, (No.43 of 1973). Be it enacted by the Chhattisgarh Legislature in the Seventy- First Year of the Republic of India, as follows:- 1. (1) This Act may be called. the Chhattisgarh Short title, extent Sthaniya Nidhi Sampariksha and (Sanshodhan) Adhiniyast,2O2O. commencement. (21 It extends to the whole State of Chhattisgarh. (3) It sha1l come into force from the date of its publication in the Offieial Gazette. 2. , In the Chhattisgarh Sthaniya Nidhi Amendment of . -S-ampariksha Adhiniyam, 1973, (No. 43 of the Principal Act. Lg73l, (hereinafter referred to as the ' Principal Act),- (i), in Section 1, for sub-section (1), the following shall be substituted, namely:- "(1) This Act may Chhattisgarh be called the Amendment of

2. Section

Statutory text

Sampariksha AdhiniYam, Rajya L973.', (ii) for the words "Local Fund Audit", wherever they occtlr, the words "State Audit"' sha1l be substituted. 3. In the Principal Act, in Section 2,- (i) in clause (a), after the words and 'punctrration "detailed audit,", the words and punctuations "Test audit, Pre-arrd.it, Concurrrent audit, Post audit, Forensic audit, Financial audit, ComPliance audit, Risk based audit, Performance aud.it" shall be inserted; and (ii) after clause fi), the following shall added, namely:- '(k)"Test audit" means arL audit of accounts for selected months/ duration and./or financial . transaction andlor anY, schemesi ', er*€{Ertqq{, ftqio r qr 2o2o so8 (s) (1)"Pre-audit" means an audit before payment, withdrawal or adjustment out of a fund; (m)"Concurrent audit" means an audit on the spot, either simultaneously with or soon after the making of pa5rment, withdrawal or adjustment out of a fund; (n) "Post audit" means an audit after making of pa5rment, withdrawal or adjustment out of a fund, which is not concurrent audit but includes Detailed Audit and Test Audit; (o)"Forensic audit' means an examination and evaluation of a firm's or authorities or individual's financial records to derive evidence that can be used . in a court of law or legal proceeding;

s08 (6) er#gle {tqq*, ftqi6 r qT 2o2o (p)"Financial audit" means . an independent and objective evaluation of an authority's financial reports and financial reporting processes; (q) "Compliance audit" means a -n process of comprehensive review with the focus on the compliance of rules and regulations prescribed for an authority; (r) 'Risk based audit' means an audit style that focuses on the analysis and management of ttre risk of financial irregularities of an institution;

(s) "Performance audit" mean the assessment of the attainment of a body's prograrns, actions, operations, riranagement systems and processes with the . economy, efficiency and effectiveness of available resources; Edfiq$ntn, frriq r qr 2o2oso8 (z) (t) "Schedule" appended means the Schedules in this Adhiniyam; 4. (u) "Surcharge" means an amount for which the director makes a person liab1e for 1oss, waste, misapplicationor misappropriation of any money or other properties due to his misconduct or delinquency; . (v)"Accou.nts" means financial transactions and all related records of an authority." In the Principal Act, in Section 7,- (1) in sub-section (1), for the words "five hundred rupees", the words "twent5r five thousand - rupees" shall be substituted; and (21 in sub-section (3), before the words "*hy the sanction" aitd after the words "show cause", the words "rlrithin " inserted. thirly days" shall be Amendment of Section 7. z sor (8) effiqrq{wd, ft{i6 I qr 2o2o Amendment of 5. Section 8-A' In the Principal Act, in Section B-A, for sub-section (i ), the following sha11 be substituted, namely:- "(1) The annual report of the Director, State Audit, in relation to the audit of accounts of the bodies as ,Sferred in Schedules of sub- section

(1) of Section and sub- section (3) of Section 2l of the Adhiniyam shaIl be submitted to ' the State Government (Finance Department)."

PDF: pending for this language.