Bare Act
The Manipur Local Funds (Accounts & Audit) Act, 1976
The Manipur Local Funds (Accounts & Audit) Act, 1976, establishes a legal framework for the financial oversight and auditing of local authorities in Manipur, including Municipal Boards, Town Committees, and Village Authorities. It empowers the State Government to appoint an Examiner of Local Fund Accounts and auditors to inspect financial records, ensuring public money is managed transparently. The Act grants these officials the authority to summon witnesses, examine documents, and impose financial penalties (surcharges) on individuals responsible for illegal payments or losses caused by negligence. It provides a clear process for appeals and ensures that recovered funds are returned to the local authority.
- 1. Short title and extent
- 2. Definitions
- 3. Appointment of Examiner of Local Fund Accounts
- 4. Appointment of auditors
- 5. Power of Examiner of Local Fund Accounts and Auditors to Examine Local Accounts
- 6. Special powers, Duties and Responsibilities of Examiner of Local Fund Accounts
- 7. Auditors and Examiners of Local Fund Accounts are Public Servants within the meaning of the Indian Penal Code
- 8. Presence of interested persons at the time of audit
- 9. Report of Auditor
- 10. Power of Examiner of Local Fund Accounts to Surcharge or Charge Illegal Payment or Loss incurred by Negligence
- 11. Application of sections 9 and 10 to Audit conducted by the Examiner of Local Fund Accounts
- 12. Credit of certified sums to Local Fund
- 13. Appeal against surcharge or charge made under section 10
- 14. Surcharge or Charge to be recoverable as an arrear of Land Revenue
- 15. Charges in respect of audit to be payable out of local fund
- 16. Power to make rules
- 17. Repeal of Repugnant provisions in other enactments
- 18. Repeal and Savings
- SCHEDULE. FORMS OF CERTIFICATE
PDF: pending for this language.