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 Examiner 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 Examiner shall then consider whether such loss was due to any fault in the system and, if so, shall issue the necessary instructions. In very other case he shall direct that a special audit be made.
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.
Form No. 1 [See Rule 4 (I)] 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.
1 2 3 4 Latest date for compliance with requisition Signature with date of the auditor Date of posting in requisition is sent by post If requisition is sent through messenger name of messenger Remarks.
5 6 7 8 9 Form No. 2 [See Rule 4 (2)] Local Fund Audit Department Rajasthan Record of Requisition (Form I) 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.
1 2 3 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 4 5 6 Date of Posting if requisition is sent by post If requisition is sent through messenger Remarks Name of messenger Signature with date of addressee 7 8 9 10 Form No. 3 [See Rule 6] Intimation of Audit (Rule 6 of the Rajasthan Local Fund Audit Rules, 1955) Local Fund Audit Department, Rajasthan No. Jaipur, dated the ............ 19 .......
From, The Examiner, Local Fund Audit Department, Rajasthan, Jaipur.
To, 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. If 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.
Examiner, Local Fund Audit Department, Rajasthan.
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 Voucher Particulars of transaction Objection or suggestion (with signature & date of the Auditor).
1 2 3 Last date fixed by the Auditor for return of the Audit Objection Statement Reply of the Local Authority (with signature, date and designation) Note of admission fresh remarks by the Auditor.
4 5 6 Further remarks of the Local Authority Remarks by the Auditor on fresh remarks by the Local Authority Final Remarks by the Examiner Remarks.
7 8 9 10