Haryana Local Audit Act, 2026

Haryana Local Audit Act, 2026

Finance202627 sections
  1. 1. Short title and commencement
  2. 2. Definitions
  3. 3. Audit of accounts
  4. 4. Power to audit any authority, body, institution or fund not included in Schedule
  5. 5. Liability of executive authority to prepare and present accounts for audit
  6. 6. Power to require production of accounts and attendance of persons for audit
  7. 7. Penalty for disobeying requisition
  8. 8. Provided that no such penalty shall be imposed against any person unless he has been given a notice to show cause why the penalty should not be imposed within a period of fifteen days of such notice.
  9. 9. Audit report to be sent to executive authority and certain officers and bodies
  10. 10. Contents of audit report
  11. 11. Procedure to be followed by executive authority on receipt of audit report
  12. 12. Director to surcharge illegal payments and loss caused by negligence or misconduct
  13. 13. Powers and functions of Director
  14. 14. Delegation of powers and functions
  15. 15. Payment of cost of audit
  16. 16. Provided that if no grant or other sums is payable to such authority, the cost of audit shall be recovered by the Director in such manner, as may be prescribed.
  17. 17. Defalcation or loss in money or stores to be reported by the executive authority
  18. 18. Laying of audit report
  19. 19. Bar of jurisdiction
  20. 20. Special provision for pending audit
  21. 21. Act to override other enactments
  22. 22. Protection of action taken in good faith
  23. 23. Public servants
  24. 24. Power to make rules
  25. 25. Power to remove difficulties
  26. 26. Power to amend Schedule
  27. 27. Provided that no local authority and local fund shall be omitted from the Schedule except by the authority of law made by the State Legislature.

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