published by Autharity «» EXTRAORDINARY [ISSUE Agartala, Wednesday, January 11,2012 A. D. Pa usa 21, 1933 S. £
PART-- 1 Qrders and Nolifications by (he Government of Tripurz, the High Court, Government Treasury elc.
GOVERNMENT OF TRIPURA FINANCE DEPARTMENT No.F. 3(1)/FIN-COM(13th)/2011/20088-20216 Dated, Agartala, the Sth January, 2012 NOTIFICATION THE TRIPURA LOCAL FUND AUDIT RULES 2011 s SHORT TUILE EXTENT AND CUMMENCEMEN T a) These Rules may be cal!ed as Tripura Local Fund Audit Ru\es 2011.
b) These will extend to the whole of the sta te of Tripura.
c) These shall come into force on the daté of notification in the official Gazette.
DEFINITIONS 2 In the Rules, uniess the context oth erwise requires :
a) «pudit” includes detailed audit,. Special audit, Resid ent audit and such other audit as the State Government.may specify from time to time ;
b) “auditor” means the Director and includes all other officers appointe d under - RKule 3 (1) to assist him \,J)/ “Department’ means Urban Deparlment for ULBs , Rural Development Dencr\mnm for PRIs and Executive Council (EC) for TTAADC, d) “Detailed Audit” means an audil of accounts f or the whole year ;
e) uGollector” means Distrigt Magistrate & Colle ctor of the concerned District ;
f) “Director” means the Director, Local Fund Audit appointed under Rule 3 and includes an officer on whom poOwers of Director are conferred under sub-Rule (4) of the said Rule | o) “Ec" means Executive Committee of the TTAADC.
h) aExecutive Officer of the L.ocal Authority” () in the case of 2 Municipal Council ~ -The Chief Executive Officer.
(i) |n the case of a Nagar Panchayal ~ -The Executi ve Officer, m) LpUle ekens, EAUBOIONIGY 1SSUE. Jaluaty (1 Auie AL () in the case of Gram Panchayat The Secretary to the Grar + Panchiayal
(v) in ihe case of Village Comrmitiee -The Secretary 1o the Vitage Committee.
(v} In the case of Panchayat Samiti -The Executive Officer
(vi) I the case of Block Advisory Committee (BAC ) -The Executive officer - of the B/.C
(vi) Inthecase of Zila Parishad -The Secretary of Zilla Parishac
(viii) Inthe cese of TTAADC ~The Chief Executive Officer.
(ix) In the case of any other local authority s uch office bearer or officer thereon as the State Government may, by notif ication, specify in this behalf.
“_ocal Authority” means a Municipal C ouncil, Nagar Panchayat, Grarm Panchaya t, Village Commitiee, Panchayat Samili, Zill a Parishad, TTAADC or any other authority legally entitied to, or entrusted by the State Gov ernment with, the control or management of a Municipal or Local Fun d ; :
«|_ocal Fund” means any fund to contro l and management of whicha local author ity is legally entitied and includes the proceeds of any case, rate, duty or tax which such authority is legally entitied to impo se and any property vested in such author ity.
. “Principal Officer” means-
(i) In the case of a Municipal Councit -Chairperson of MC.
(i) In the case of Nagar Panchayat . -Chairperson of NP
(i) In the case of Gram Panchayat -Gram Pradhan of GP.
{v) ‘In the case of a Village Committee -Chairperson of VC.
v) In the case of Panchayat Samiti -Chairperson of PS.
(i) In the case of Block advisory Committiee -Chairperson of BAC.
(viiy Inthecase of Zilla Parishad -Sabhadhipati of ZP.
(viii) inthe case of TTAADC _The Chief Executive Member.
(ix) In the case of any other |ocal autho rity such officer bearer or Officer th ereof as the State Government may, by n otification specify in this behalf.
K Special Audit' means an audit of account pertaining to specified item of series of iterns requiring through examinatio n.
’ “«TTAADC" means Tripura Tri bal Area Autoncmous District Council and also referred as District Council APPOINTWMENT OF AUDIT AUTH ORITIES AND OTHER OFFICER S
3.(1) The State Government or su ch authority as it may direct ; shall appointed a person to b e Director, Local Fund Audit (LFA) , and the following category of officers to assist him, namely - i / J 1pure GEzElE, Ealiau naisg Suve sl iz Deputy Director
(o) assigant Audit Officer {c) Auditor/Senior Augitor i {d) ChaflaredAccoun\an\s ‘ as appointed under Sub-Rule (4) of Rule 3 ) The Stele Governmen t may appoint such o ther ministerial staff a s may be required for carrying out the functi ons under these rules.
The State Governme nt shall also provide t he other jogistic support as it may deem fitto Direc torate of the Local Fun d Audit.
2 The officers appointed un der SubtRule (1) shall, wi thin such areas 8s the app ointing authority may specify, exercise su ch powers and perform such duties as may be co nferred upon or 2ssigned {o him by or under the se Rules.
(4) A panelof Chartered Accountants referred toin clause (d) of sub -rule (1) of Rule 3 sha llbe prepared by the Director Local Fund Auditin coris ultation with the Panchaya t or Urban Development Department, Governm ent of Tripura of TTA ADC as the casé may be.
(5) The concerned Departm ent shall pay remunerat ion to the Chartered Acc ountants for the audit conducted by them.
(6) The Chartered Account ants shall exercise suc h powers as may be co nferred upon and perform such duties as may be assigned to t hem, by the State Governme nt.
(7) The existing Chartered Accountants working un der-the concerned Depa riments may be included as for'the pan e! mentioned in the Su b-Rule (4) of the Rule 3 SUBMISSION OF ACC OUNTS FOR AUDIT.
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4.(1) The State Governmen t may, by notification d eclarethatthe account s of such focal authority , as may be specified i n the notification shall be subject to audit un der these Rules.
) Ontheissue of a nofif ication under sub-Rule
(1) the accounts of the local authority specifie d therein shall, rotwithstan ding anything contained i n any enactment by which and such local authority is constituted orin any ru les made there under, su bject toauditinall respec t in the manner provided by or under these Rules.
PERIOD OF SUBMISSIO N OF ACCOUNTS FOR AUDIT.
5 The Executive Office r of the local authority, whose accounts are d eclared under Rule Ato be subject to audit und er these Rules, shall submit or cause-to be submitted for audit all a ccounts of its loca) fand in suc h form and manner a s may be prescribed 10 the auditor yearly o f at such period as may be required by the State Government.
POWER OF AUDITOR TO REQUIRE PRODU CTION OF DOCUMEN TS AND ATTENDANCE OF PERSONS CONCERN ED.
5.(1) For the purpose of any a udit under the Rules, an auditor may--
(a) Require in writing.
(i) The production, at the head office of th e \ocal authority, of s uch vouchers, statem ents, returns, correspo ndence notes or a ny other document s in relation to the accounts as he may think fit;
Sz i / o) Wy 07 g \ i\ HIBUGS \5E2ENE ERUBUIOIIG Y 1vaUE Jeary |1 €016 @ 0 L B Any saianea servant of the 0sai autionty, aucout@biv 100 of Besig e Luslody o conirol of such vouchers, statements, correspond€nce. noles. or ofher documents U appes in person , or . )
(i) Any person haling directly or indirectly by himself o his pariner, ariy share of inerest in any contract with or under the local authonty to 8ppesr in person.oy byan authon;ed agent before him, at the head office of the local authority and answer any question | (b) Require the Executive Officer of the Iocalauthol‘ilyim meet him a_l the head offiqe i of such local authority, and specify in writing the point on which his explanation is required.
(2) The auditor may, in any requisition o invitation made under Sub-Rule (1) fix 2 reasonable period, notbeing less than five days, within which the said requisition or invitation shall be complied with. .
(3) Incase of any complaint or non-cooperation on the part of the local authority in conduct of audit the auditor shall refer the matter to the concerned Head of the Department through the Director, LFA for issuing direction to financial officer or Executive Officer of the Local Authority. Thereafter, the HOD of the concerned Department will issue suitable direction to the Principal Officer or Executive Officer.
POWER OF THE COLLECTOR. 4 7 Ifa ) equisition under Sub-Rule 6.(1) in not complied with Within the peried specified in the requisition, the auditor shall report the matter to the Principal Officer and if the requisition is not then coiplied with within the next five days thereatter, he shall send th papers to the Collector in the case of PRI & other local authorities with a brief statement of facts for further action, who in turn will take up the matter with the local authority for providing the requisite documents.
AUDIT REPORT TO BE SENT TO CONCERNING LOCAL AUTHORITY AND CERTAIN QFFICERS AND BODIES.
8 As s00n as practicable after completion of the audit, but not later than three months thereafier, the Director, LFA shall prepare a report on the accounts audited and examined and shall send such reportto the local authority concerned, and copies thereof to such officers and bodies as the State Government may direct in this behalf, \‘(/cowflzms OF THE AUDIT REPORTS.
8 The Director, LFA shall include In his report a statement of i
(a) Every payment, which appears to him to be contrary to the Law.
(b) The amount of any deficiency of loss which appears to have been caused by the gress negiigence or misconduct of any person ; date on which-he proposes to commence the audit (c) The amount of any sum which ought to have been but s not brought in to account by any person ; and (¢) Any other material impropriety or iregularity, fraud or misaPPropriation which he may observe inthe accounts other than those mentioned in clauses (a), (b) and (c) above.
omury Gozetie Fy tranrdinary lssue Januaiy 11, 20z v LOCAL AUTHORITY TO REMEDY DEFECTS PROCEDURE TO BE FOLLOWED AFTER REPORT TO THE DIRECTOR UNDER RULE s, 10 (1) within forty-five days of the receipt of report under Rule 8. the Executive Ofiicer of the lucai authority shall- » fa) Sortoul the defects of irregularities which may have been pointed out in the report for which the Executive officer or the Local Authorily is competent to remedy.
(b) Not withstanding anything contained in the aw relafing to local authority. c2ll @ special meefing of the local authority for consideration of the report along a note giving the position about the facts mentioned therein and the action, which he would propose thereon.
(2) The Principal Officer of the local authority shall, afier the local autority s considered the matter in the special meeting called under Sub-Rule (1), take necessary action o rectify the defects orirregularities and within three months of the receipt of the report : '
(2) Sendtothe Director, LFA intimation of having remedied the defects or imegularities pointed out in the report ; or
(b) Supply to the Director, LFA explanation in regard to such defects or iregularifies as the local authority may wish to give.
(3) Onreceipt of such intimation or explanation the Director may in respect of all or any of the matter discusséd in his report--will finalize his report and forward the same With his comments to the State Govt. or TTAADC in case of ULBS/PRIs or TTAADG respectively:
ACT{ON TO BE TAKEN BY THE STATE GOVERNMENT OR TTAADC ON THE REPORT OF THE DIRECTOR, LFA. ' fi-‘l- (1) The State Government or TTAADC as the case may be; while considering the report of the Director may take following decisions in respect.of the findings of the Director, LFA.
(a) Accept the intimation of the explanation given by the principal Officer of the local authority and withdraw the objection ; or 5
(b) Directthat the matter be re-;nvestiéated at the next audit or at any earlier date ;-or
(c) Hold that the defects o irregularifins pninfed aut in the report or any of them have not been removed or remedied, 2) Ifthe S{at‘e Government or TTAADC asthe case may be; holds that pointed out in the Audit report have not been removed or remedied, it shal b the Principal Officer or the Executive Officer of the local authority concerned within a pel month.
any defects or iregularities |, call an explanation from riod of one for showing cause to the 3) If after giving the person concerned a reasonable opporiunily plication of any money or conirary, the Stete Government is salisfied that the loss, wasie or misap 7 the other property of the local authority, is & direct consequence of misconduct °”:}‘:op;:k?ng“;’ delinquent person, or gross neglect on his part, or that the said person being ;ga s)the BTy authorizing the making of the illegal payment, the State Government or TTAADC & be:
| 1 | \ 1 U ning Gezene © UG Janary 15 2017 & D By Srdles wriling g e Such person o P30 ihe 103! BUltanty conceried before &specified date the amount together with inferest thereon, &s may be found just ang Squitabie (¢ reimburse the local authonty for such loss, weste or mizapplication of ts money or property; proyided that no other action shall be 1aken agains! him/her under these Rules (D) Decide on the disciplinary actions to be taken against the delinquent personis), (c) Issue suitable directions to the Presiding Officer, Executive Officer or any other person of the Local Authority as it may deem fi for taking remedial actions : {4) Allactions made under Rute (3) shall be incorporated in the next report of the local authoriy concerned and such report shall be made available for inspection by the public. "IECHNICAL GUIDANCE & suppp (16 &-5) ‘OF THE COMPTROLLER & AUDITOR GENERAL .G LINDIA(C & AG). -
12. (1) The State Government will entrust the C & AG of India on Standard Terms & Conditions of the Technical Guidance and Support (TG & S) to be provided by the C & AG of India. {2) The C & AG of India shall submit is Annual Technical Report of Local Authorities to the State Government or the Executive Council as the case may be.
DISCUSSION OF THE REPORTS
13. The Chief Secretary will review the Annual Inspection Reportof C & AG and the Report of Director LFA along with the Action Taken Report of the Departmental with the Secretaries of the concerned Depanment or CEO, TTAADC s the case may be.
The State Government and Execuiive Committee shall place; as s0on as possibie; the 4l Technical Inspection Reportofthe Comptroller & Auditor General o{ India {C &AG)andthe Annual Report of the Director, Local Fund Audit {LFA) along with the Action Taken report of the respective Department brfore the State legis| atuie and TTAADC respectively. _/ ‘ “The annual Technical Inspection Report of the Comptroller & Audit.er Genergluflndia & AG) and the Annual Report of the Director, Local Fung Audit (LFA) along with the Action Taken Report of the Department ;shall be discussed by the Departmental Standing Committes of the State Legislature or the District Council as the case may be. :
POWER TO |SSUE CLARIFICATIDN ON RULES. ‘
6. The State Government may, by fiofiflcation. issue clarification on these rules.
K. V. Satyanarayan Additional Chief Secretary, Government of Tripura.
- Printed at the Tripura Government Press, Agartala. 6