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THE ODISHA LOCAL FUND AUDIT (AMENDMENT) ACT, 2011
THE ODISHA LOCAL FUND AUDIT (AMENDMENT) ACT, 2011
TABLE OF CONTENTS
PREAMBLE
SECTIONS
1. Short title.
2. Amendment of Section 3.
3. Amendment of Section 8.
THE ODISHA LOCAL FUND AUDIT (AMENDMENT) ACT, 2011
An Act Further to Amend the Odisha Local Fund Audit Act, 1948
BE it enacted by the Legislature of the State of Odisha in the Sixty-third Year of the Republic of India as follows:—
Short title.
1.This Act may be called the Odisha Local Fund Audit (Amendment) Act, 2012.
Amendment of section 3.
Odisha Act, 5 of 1948.
2.In the Odisha Local Fund Audit Act, 1948, (hereinafter referred to as the principal Act), section 3 shall be renumbered as sub-section (1) thereof, and after sub-section (1) so renumbered, the following sub-section shall be inserted, namely:—
“(2) Save as otherwise provided in section 8, where the audit of accounts of any Urban Local Body and Panchayati Raj Institution is undertaken by the Comptroller and Auditor-General under section 20 of the Comptroller and Auditor-General’s (Duties, Powers and Conditions of Service) Act, 1971, he shall have the right to comment on and supplement to the report of the Examiner of Local Accounts, and the report of such audited accounts shall be laid by the State Government, as soon as may be after it is received, before the Legislature of the State.
Explanation—For the purpose of this section, the expression “Urban Local Body” and “Panchayati Raj Institution” shall respectively mean a “Municipality” as defined in clause (e) of article 243-P of the Constitution of India and a “Panchayat” as defined in clause (d) of article 243 thereof.”.
Amendment of section 8.
3. In the principal Act, section 8 shall be renumbered as sub-section (1) thereof, and after sub-section (1) so renumbered, the following sub-sections shall be inserted, namely:—
“(2) After receipt of the audit reports from the auditors under sub-section (1) in respect of different Local Authorities, the Examiner of Local Accounts shall prepare and submit to the State Government in each financial year a consolidated report containing such particulars and on or before such date as may be prescribed by the rules.
(3) The State Government shall cause every report received by it under sub-section (2) to be laid, as soon as may be after it is received, before the Legislature of the State.”
