Whenever any defalcation or loss in money or stores is discovered, the fact shall be promptly reported by the Chairman of the local authority to the Director and to the Controlling Authority or the State Government, as the case may be, giving in detail the circumstances which led to such defalcation or loss. The Director shall then consider whether such loss was due to any fault in the system and, if so, shall issue the necessary instructions. In every other case he shall direct that a special audit be made.
5 Substituted by FD Notification no F15(39) FD (R&AI) 78 dated 14.08.1981 12/18 Note: Nothing in this rule shall prevent the institution of criminal proceedings against any person suspected of or involved in any defalcation or loss of money or stores, should such a course be considered advisable.
G.S. PUROHIT, Secretary to the Government.
13/18 L.A.D. - 1 FORM No. 1 [See Rule 4 (1)] LOCAL FUND AUDIT DEPARTMENT, RAJASTHAN Requisitions under Rule 4 of Rajasthan Local Fund Audit Rules, 1955 Date of requisition Clause of Section 6(1) under which requisition made Name & Designation of the Addressee Description of requisition, & if for production of documents, brief description of documents Latest date for compliance with requisition Signature with date of the Auditor Date of posting if requisition is sent by post If requisition is sent through messenger name of messenger Remarks 1 2 3 4 5 6 7 8 9 14/16 L.A.D. 2 FORM No. 2 [See Rule 4 (2)] LOCAL FUND AUDIT DEPARTMENT, RAJASTHAN Record of Requisitions (Form 1) under Rule 4 (i) of the Rajasthan Local Fund Audit Rules, 1955 Date of requisition Clause of Section 6 (1) under which requisition made Name and Designation of the addressee Description of requisition and if for production of documents, brief description of documents Latest date for compliance with requisition Signature with date of the Auditor Date of posting if requisition is sent by post If requisition is sent through messenger Remarks Name of messenger Signature with date of addressee 1 2 3 4 5 6 7 8 9 10 15/18 L.A.D. 3 FORM No. 3 [ See Rule 6 ] INTIMATION OF AUDIT ( Rule 6 of the Rajasthan Local Fund Audit Rules,1955 ) LOCAL FUND AUDIT DEPARTMENT, RAJASHAN No. Jaipur, dated the. ...... 196 From, To, The Director, Local Fund Audit Department, Rajasthan, Jaipur The Chairman………………………….
………………………………………..
Shri… .......................................... of this Department, will take up the audit of the accounts of the …………………………………..on or about the………………………... It is requested that he may be afforded the usual facilities in carrying out his work.
2. It will greatly facilitate work and reduce subsequent correspondence if you will kindly arrange that the objections noted by the above mentioned officer are taken up promptly for settlement. It is further requested that such directions as may be considered necessary, should be given to your staff so as to ensure that all the documents which will be required during the audit are kept in readiness and presented to him promptly.
3. Please acknowledge receipt of this intimation.
Director, Local Fund Audit Department, Rajasthan 16/18 L.A.D. 4 FORM No. 4 (See Rule 16) LOCAL FUND AUDIT DEPARTMENT, RAJASTHAN ( Rule 16 of the Rajasthan Local Fund Audit Rules, 1955) Audit Objection Statement on the account of……………. for the year………………..
Date of Transaction and No. of Vouncher.
Particulars of transaction Objection or Suggestion (with Signature and date of the Auditor) Last date fixed by the auditor for retrun of the Audit Objection Statement Reply of the Local Authority(with Signature, date and designation) Note of admission or fresh remarks by the Auditor Further remarks of Local Authority Remarks by the Auditor on fresh remarks by the Local Authority Final Remarks by the Director Remarks 1 2 3 4 5 6 7 8 9 10 17/18 Annexure ‘A’ to Rajasthan Local Fund Audit Rules, 1955 (See Rule No. 29(2)) Power of Director to waive objections, or to forego recovery of irregular expenditure S.No. Particulars of Power delegated Rank of Officers Amount 1 2 3 4 1 An officer of Local Fund Audit Department of the rank indicated in Col. No. 3 may forego recovery of irregular expenditure not exceeding the amount shown in Col. 4 specified against each in any individual case.
Director 250.00 Dy. Director 75.00 Asstt. Director 25.00 2 For items placed under objections not because the whole or any portion of the expenditure is unjustifiable in it itself but because it is not exactly covered by rule, or the authority for it is insufficient or full proof such as is afforded by sub-vouchers that it has been incurred has not been produced the authorities mentioned in Col. 3 may forego recovery not exceeding the amount specified against each any individual case if the conditions (i) to (iii) set forth below are fulfilled:-
(i) The expenditure must not be of a recurring nature;
(ii) Where the objection is based on the insufficiency of sanction, the Director, Deputy Director etc. must be satisfied that the authority empowered to sanction expenditure would accord sanction if requested to do so.
(iii) Where the objection is based on insufficiency of proof of payment, the Director/Dy. Director etc must be satisfied that undue trouble would be caused by instance on the admission of full proof and must see no reason to doubt that the charge has actually been paid.
Director 500.00 Dy. Director 200.00 Asstt. Director 75.00 Asstt. Director (Junior) 25.00 3 Where expenditure under objection has for any reason become irrecoverable an officer of Local Fund Audit Department of the rank indicated in Col. 3 may write off an amount not exceeding the amount shown against him in each case.
Director 500.00 Dy. Director 200.00 Asstt. Director 50.00 4 In the case of payments on account of personal claims which are placed under objection more than a year, the Director before demanding recovery has to refer the matter for the order of competent Authority concerned. In respect of cases of this type if the amount involved does not exceed the limit indicated in Col.4 and the authority indicated there against is satisfied that it was drawn by official/servant of the concerned local body under a resonable belief that he was entitled to do it, that authority may forego recovery on behalf of the competent authority of the concerned local institution.
Director 400.00 Dy. Director 150.00 Asstt. Director 25.00 18/18