The Telangana State Audit Act, 1989
The Telangana State Audit Act, 1989
The Telangana State Audit Act, 1989, regulates the financial auditing of various local and public institutions within the Indian state of Telangana. It applies to local governing bodies, such as municipalities and panchayats, alongside other government funded entities like universities, cooperative societies, and charitable trusts. The law empowers the State Audit Department to systematically examine accounts, demand records, and legally penalize officials who misuse public funds. This legislation matters because it safeguards public money, ensures financial transparency, and allows the government to recover losses caused by official misconduct or gross negligence, thereby promoting clean governance and accountability across municipal administrations.
- 1. Short title, extent and commencement.
- 2. Definitions.
- 3. Appointment of Director.
- 4. Audit of Accounts.
- 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.
- 9. Procedure to be followed after furnishing the report.
- 10. Director to surcharge illegal payment or loss caused by gross negligence or misconduct.
- 11. Director to submit audit and review report.
- 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.
PDF: pending for this language.