Vidhi Codex

The Uttarakhand Audit Act, 2012

The Uttarakhand Audit Act, 2012

Finance201222 sections

This Act provides the legal framework for auditing the accounts and financial transactions of public servants in the state of Uttarakhand. It applies to all government employees and officials, ensuring that public money is handled correctly and transparently. By setting out clear rules for financial accountability, the law helps prevent corruption and misuse of funds, ultimately protecting the interests of the state and its citizens.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement
  3. 2. Definitions
  4. 3. Appointment of Director and other audit officers
  5. 4. Accounts to be audited and determination of payment of audit fee
  6. 5. Submission of records for audit
  7. 6. Power of Auditor to require production of records and attendance of persons
  8. 7. Penalty for disobeying under section 6
  9. 8. Audit report to be sent to the Head of the Department, Head of the Office, Drawing and Disbursing officer (with Local bodies, Co-operative, Panchayat Audit) and certain other officers and bodies
  10. 9. Procedure to be followed after report of the Director under section 8
  11. 10. Director to surcharge illegal payment or loss caused by gross negligence or misconduct
  12. 11. Appeal against order of surcharge
  13. 12. Power of Auditor (Inspection)
  14. 13. Payment of charges etc.
  15. 14. Director, Auditor etc. to be public servant
  16. 15. Bar of suits
  17. 16. Protection for acts done in good faith
  18. 17. Inspections of records by the Auditor
  19. 18. Miscellaneous
  20. 19. Savings
  21. 20. Power to make rule
  22. 21. Repeal and saving

PDF: pending for this language.