section 11
Procedure to be followed by executive authority on receipt of audit report
Haryana Local Audit Act, 2026Finance202627 sections
Statutory text
- (1) On receipt of the audit report sent under section 9, the executive authority shall, within a period of two months, either remedy the defects or irregularities, if any, pointed out therein and place the audit report together with a statement of action taken or proposed to be taken thereon before the meeting of the governing body of the authority concerned. The executive authority shall also, within a month from the date of the said meeting, send to the Director, a report of having remedied the said defects/irregularities or submit an explanation in regard to such defects/ irregularities.
- (2) On receipt of such report or explanation, the Director may-
- (a) accept the report of having remedied the defects/ irregularities or the explanation in regard thereto and drop the objection; or
- (b) hold that any or all of the defects/irregularities pointed out in the audit report have not been remedied.
- (3) The Director shall, within two months from the date of receipt of the report or explanation, or if no such report or explanation is received, on expiry of the total period of three months referred to in sub-section (1), pass an order thereon. If the Director holds that any defect or irregularity pointed out in the audit report has not been remedied, he shall state in the order, -
- (a) whether the defect or irregularity can be regularized and if so, by what method; or
- (b) if the defect or irregularity cannot be regularized, whether they can be condoned and, if so, by what authority; and
- (c) whether the amount to which the defect or irregularity relates to, in his opinion, be charged and, if so, against whom.
- (4) The local authority or any other authority, body or institution administering the local fund shall publish in its next administrative report, extract of the defect or irregularity, if any, pointed out in the audit report, the explanation, if any, given by the executive authority under sub-section (1) and the order passed thereon by the Director under sub-section (3) above.
- (5) Nothing in this section or section 10 shall preclude the Director, at any time, from bringing to the notice of the Government such actions as may be necessary, any information which appears to the Director to support a presumption of criminal misappropriation or fraud or, which, in his opinion, deserves special attention or immediate investigation.
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