(1) If it appears to the State Government that the Authority has defaulted in performing its duties imposed by or under this Act or has failed or neglected to perform its duties as approved in the plan or is carrying on any unlawful activity or allows unlawful activity to be carried on within the premises under the control of the Authority, the State Government may hold an enquiry or authorize any officer to hold an enquiry into such of those activities of the Authority.
(2) If on an enquiry under Sub-Rule-1 the State Government is satisfied that the Authority has defaulted in performing its duties imposed by or under this Act or has failed or neglected to perform its duties as approved in the plan or has been 6 carried on any unlawful activity or has allowed any unlawful activity to be carried on within the premises of the Authority, it shall issue notice to the Authority to show cause as to why the Authority should not be superseded. And after considering the objections or reply of the Authority if any, the State Government may by order supersede the Authority for a temporary period and may appoint Administrator to carry on the business of the Authority. During the period of supersession, the Administrator shall have the same powers and shall exercise any powers and discharge any functions of the Authority conferred under this Act.
(3) Administrator during the period of supersession shall rectify mistakes and submit report to the State Government and Government after considering the report, pass such orders as it deems fit and shall re-constitute the Authority at the earliest.
FORM – 1 (See Rule 06) Annual Estimated Budget Estimated Income Estimated Expenditure FORM – 2 (see Rule 8(1)) Books of Accounts and other Registers
1. The following book of accounts and registers shall be maintained in the Authority’s Office.
a. Pay books b. Ledger Accounts c. Cash book d. Demand, collection and balance register to watch the realization of contributions.
e. Register showing the recoveries to be made.
7 f. Register of demand and collection of rent or ground rent in respect of land and properties of the Authority.
g. Miscellaneous receipt register with receipt books and counter-foils.
h. Register of Contingent charges i. Stamp Register j. Register of securities, stocks and debentures.
k. Establishment and audit register.
l. Stock books showing receipt, issue and balance relating to Stationery and printed Forms, Furniture, Typewriters, Computers, water coolers, Vehicles, Gallery Air conditioner, and other stores.
m. Permanent advance accounts.
n. Register of immovable properties.
o. Register of dead stock articles.
p. Register of livestock.
q. Register of Plants and Machinery.
2. In maintaining its account, the Authority shall observe the following procedure: - a) Accounts shall be maintained separately for each financial year.
b) All books of accounts and registers shall be well bound.
c) Pages of all account books shall be serially numbered and each page shall be stamped with the Authority’s seal.
d) Pages of receipt books shall, before issue, be likewise stamped and the Commissioner shall record on each book, before issue a certificate of the number of pages it contains.
Form -3 (see Rule 8(2)) Annual Statement of Accounts Income and Expenditure Account:
Receipts Payments 8 Balance Sheet:
Assets Liabilities FORM-4 (See Rule 8(3)) Audit Report i. In auditing accounts of the Authority fund, the auditor shall verify the cash balance and state in the report whether the cash was readily forthcoming for verification.
ii. The auditor shall in the course of audit, verify the debentures, share certificates, Government bonds and other securities as well as bank pass books;
and report the same whether they are found to be correct.
iii. The auditor shall report, among other points arising in audit,
(a) Whether accounts and registers required are being maintained and kept properly.
(b) Whether contributions and other receipts due to the Authority have been realised at the proper time and whether due steps have been taken to recover the sums overdue, and report those cases in which actions have not been taken;
(c) Whether all collections have been brought to account promptly;
(d) Whether any contributions have been remitted or reduced and if so, whether it was done with proper authority.
(e) Whether all expenditures incurred are in accordance with the sanctioned budget and if there are any deviations, report such deviations;
(f) Whether every item of expenditure has been sanctioned by the competent authority and is supported by a proper voucher;
(g) Whether there is any item of expenditure which in the opinion of the auditor is prima facie extravagant and
(h) Whether the money not required for immediate expenditure have been deposited in banks and surplus funds have been properly invested.
9 iv. The auditor shall report any material impropriety or irregularity which may be observed in the expenditure in collection of contribution due to the Authority or in the Accounts, and also all cases of loss or waste of money together with names of persons directly or indirectly responsible for the loss or waste.
v. The auditor shall append to this report;
(a) A statement of receipt and charges under the budget heads
(b) A statement of income and expenditure
(c) A consolidated statement of assets and liabilities
(d) A statement of debentures, shares certificates, Government bonds and other securities and
(e) A consolidated statement of demand, collections and balance of all items of revenue including contribution amounts, etc., both arrears and current, outstanding whether in cash or in kind.
vi. The auditor shall prepare an abstract of the audited accounted receipts charges and balance sheet and submit three copies thereof along with the audit report.
FORM-5 (see Rule 8(4)) Annual Report Annual report of the Authority:
(1) The authority shall submit to the Government its Annual report for each financial year, before the 30th day of June of the succeeding year in Form-5.
(2) The report shall include activities of the Authority, financial position, officers and staff, action taken on the matters referred by the Government during the financial year.
(3) The report shall also include a summary of the proceedings of the State Level Advisory Committee.
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(1) Administration:
1) Constitution of the Authority.
2) Names of the members of the Authority and their capacity.
3) Number of meetings conducted and reasons for not conducting such number of meetings as stipulated in Section 8(1) of the Act.
4) Name of such members who were continuously absent in meetings.
5) Constitution of committees of the Authority.
6) Meeting conducted by the Committees.
7) Officers and Staff of the Authority.
8) Offices Premises.
9) Furniture and Stationery.
10) Immovable property.
11) Motor vehicles, equipment, fixtures.
12) Books, Forms, Management of Records.
13) Cash, Precious Materials, Important Records and Files, their custody and protection.
(2) State Level Advisory Committee:
1) Brief resume of the meeting and record of meeting held by the Advisory Committee during the year.
2) Brief resume of the advice given by the Advisory Committee.
3) Brief resume of the compliance with reference to the above.
By order and in the name of the Governor of Karnataka (SUMA.B.S.)
Under Secretary to Government Department of Information Technology, Bio Technology & Science and Technology (Science and Technology) 11 The Compiler, Karnataka Gazette, Bangalore for publication in the next issue of Special Gazette.(Supply 100 copies) To:
1. Accountant General (A&E) Karnataka, Bangalore.
2. Personal Secretary to Chief Secretary, Government of Karnataka.
3. Additional Chief Secretary to Hon`ble Chief Minister, Government of Karnataka, Vidhana Soudha, Bangalore-560 001.
4. Personal Secretary to Hon`ble Deputy Chief Minister (Minister for Department of IT,BT & ST), Government of Karnataka.
5. Personal Secretary to Hon`ble Minister for Sports & Fisteries. Government of Karnataka.
6. Personal Secretary to the Additional Chief Secretary to Government, Department of IT, BT and Science & Technology, 6th Floor, 5th Stage, M.S.Buildings, Bangalore-560 001.
7. Special Secretary (Technical),S&T/Managing Director KSTePS. (circulate the copies to concerned)
8. Deputy commissioner, Dakshina Kannada(circulate the copies to concerned)
9. Under Secretary to Government, Finance Department (Exp.2&10),
10. Guard File.
11. Spare Copies.
d. Local Conveyance: Non-officials and special invitees who are entitled for official vehicle may hire taxies for local conveyance in cities of Bangalore, Delhi, Mumbai, Kolkata and Chennai subject to a limit of Rs. 1000 per day. In respect of visit to the other State capitals, they may hire taxies for local conveyance subject to a limit of Rs. 800 per day.
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