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Notwithstanding anything contained· in Section 5, the.State Go-vet,n+; · ment may direct the Examiner of Local Fund Accounts for. audit on.
special. audit of the accounts of Government .· Departments and Offices including these declared as commercial departments in··· like manner as may be prescribed by the State Government.
(b) ,
(c) .3 ·7. Auditors and Examiners· of Local Fund Accounts are Public Servants within the meaning of the Indian Penal Code;- Every auditor and examiner ofLocal Fund Accounts appointed under this Act shall, for the' purposes ofthe powers and duties conferred," and imposed upon him by or 'under this Act, be deemed to. be a public servant within the meaning of section 21 of the Indian Penal Co?e.
8. Presence of.interested persons at the time of audit,- Any person who' is assessed to any tax, rate, or fee the proceeds of which are required to be credited to the local fund may be present" · at any audit of the local accounts · under this Act provided that :
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(a) · he has obtained the previous· permission of the auditor or of the Examiner of Local-Fund-Accounts ona written application· stating the grounds on which he desires to be present. ; and ····
(b) he shall be permitted to be present only during that part of the audit with which the grounds disclosed in his application are concerned. · · In every such case, the authority granting permission shall forth with forward a copy of the application and of' the order passed thereon to the chairman or other principal executive officer of the local authority concerned. ·
9. When an auditor has comp'eted the audit ofthe accounts of'any =...
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local authority he shall prepare a report on them and shall furnish. one copy of the report. to 'the Iocar authority and another copy to tbe·'Exa?
miner of. Local Fund Accounts.
10 ..
Power of Examiner of Local Fund Accounts to Surcharge or Charge Illegal PaymentorLoss incurred by Negligence :-
(1) The auditor shall include in his report ( hereinafter called the audit. report } · a statemen? of,'"- .
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(a) every payment. which .appears to him to be contrary to law :
the amount of, or the equivalent in money of, any deficiency or lass which appears to have been .incurred by the negligence or .misconduct of any perspn accounting ;
the amount of· any .
sum or the equivalent in .money of any article which ought to have .been, .but. is not brought into account by any such person ; and
(d) the name of the person making 'or authorising the illegal , payment or accountable for the deficiency, loss, or omission, as the case may be. ·
(2) After considering such'report.the Examiner Local Fund Accounts ·may,-
(a) order that any .. payment referred to. in .clause (a) of sub-sec tion (1) .shall be allowed or that no further action shall -be taken as regards a?y .amount referred. to in. elause {b) of (c).
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9! tb.e said sub?.section; o?
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(b) 4 serve a notice on the person named in the report.or any other person whom the Examiner of Local Fund Accounts considers to have made or authorised the illegal payment. or -to be accoun table for the deficiency, loss OJ' omission, requiring him to show cause within one month why the payment · or amount refer red to in the report or any similar payment or amount omitted therefrom should not be surcharged on or charged· against him.
(3) After considering the cause ( if any) shown by the person notified, the Examiner of Local Fund Accounts may surcharge any such payment on, 9r charge any such amount against him and shall in every such case certify the amount due from such person.
(4) Publication of the certificate and the audit report,- The certificate shall be according to the forms set forth in the schedule hereto annexed or to the like effect and a copy thereof together with a copy of the audit report shall be published in the prescribed manner.
11. Application of sections 9 and l O to Audit conducted by the Examiner of Local Fund Accounts,- All the provisions of sections 9 and 10 shall apply mutatis mutan dis when the Examiner of Local Fund Accounts himself conducts any audit under this Act.
12. Credit of certified sums to Local Fund :'- Except as hereinafter provided every sum certified under section 10 as due from any person shall be forthwith paid by him to the local authority concerned and shall thereupon be credited to its local fund.