(1) The memorandum of audit fee for the audit of a LocalAuthority shall be issued by the auditor concerned in Form L.F.A. 49 before the close of audit tothe Principal Officer of the Local Authority.
(2) The memorandum of audit fee shall be prepared in triplicate.
Two copies shall be issued to the Principal Officer of the Local Authority for which acknowledgement shall be obtained in Form L.F.A. 115 and the third copy of the memorandum shall be immediately be forwarded to the concerned Deputy Director/ Assistant Director/District Audit Officer.
(3) The memorandum of audit fee shall be scrutinised by the Principal Officer of the LocalAuthority immediately and one copy of the memorandum duly signed by him shall be returned to the auditor before the close of the audit, who shall immediately forward it to the concerning Deputy Director/Assistant Director/ District Audit Officer. In case of disagreement with the fee calculated in the memorandum the Principal Officer shall return the second copy of it to the auditor stating clearly the reasons for such disagreement and justification thereof which shall be forwarded by the auditor with his comments to the concerning Deputy Director/Assistant Director/ District Audit Officer.
(4) The concerning Deputy Director Assistant Director/ District Audit Officer after considering the reasons given by the Principal Officer of the Local Authority may order to revise or amend the amount of audit fee shown in the audit fee memorandum but any disagreement of the Principal Officer shall be considered only after the audit fee shown in the memorandum is deposited in Government Treasury. In case any alteration, revision or amendment in the amount of audit fee is made after considering the representation of the Principal Officer of a Local Authority,its adjustment will be made in the next or subsequent year or years.
(5) After depositing the amount of audit fee in the Government Treasury informationthereof along with the attested copy of the concerned treasury challanshall be submitted to the concerned Deputy Director/ Assistant Director/District Audit Officer by a registered post or through special messenger.
17. Procedure of action against non payment of audit fee within the prescribed time--(1) If the information regarding the payment of audit fee is not received within a month from the date of receipt of memorandum of audit fee, the concerned Deputy Director/ Assistant Director/ District Audit Officer shall issue a notice in Form L.F.A. 125.
In case the information regarding the deposit of audit fee is not received within 15 days from the date of issue of such notice, the action under subsection (4) of section 4, of the Act, shall be recommended by the concerned Deputy Director/Assistant Director/District Audit Officer to the Director.
(2) If the Director is satisfied with the recommendation, he shall forward it to the Finance (Audit) Department of the State Government for the necessary action under sub-section (4) of section 4, of the Act.
(3) In case mentioned under sub-rule (2) the action taken and the amount of audit fee realised will be informed by the Finance Department of the State Government to the Director.
18. Verification of the deposit of audit fee--Deposit of audit fee by any Local Authority in the Government Treasury shall be verified from the Treasury records by the Director/Joint Director/Deputy Director/Assistant Director/District Audit Officer and thereafter on the basis of such verification a certificate to this effect will be issued by the officer concerned and the collection, shall be posted in the records maintained in District Audit Office/Regional Audit Office/Concurrent Audit Office or Directorate, as the case may be.
CHAPTER-7 INSPECTION OF THE RECORDS OF THE LOCAL AUTHORITIES
19. Inspection of the records by the inspectors--The Officers of the Local Fund AuditDepartment appointed by the State Government as inspectors under sub-section (1) of Section 17, of the Act, may inspect the records of the Local Authorities within their respective jurisdiction as specified in rule-3.
(2) The inspector shall ordinarily inform the Principal Officer of the Local Authority inadvance about the time, date and place of inspection of the records, but in special' circumstances he may, inspect the records of the Local Authority without prior notice.
(3) The Principal Officer of the Local Authority or any other officer authorised by him in this behalf shall arrange for production of the records called for by the inspector.
(4) The Inspector may, at his discretion physically, verify cash, valuables, stores andmonetary forms, investment certificate and saleable forms etc.
(5) Any person required to produce any document or thing or to give any information desired by the inspector, for inspection, shall be legally bound to do so under sub-section (3) of section 17, of the Act. In case, he does not do so it shall be deemed that he has wilfully avoided the inspection.
20. Inspection report--After inspecting the records of aLocal Authority, the Inspector shall prepare an inspection report and issue the same to the principal officer of the local authorityand shall also sent its copies to other concerned officers for necessary action.
21. Follow up of the inspection report--(1) The Principal Officers of the Local Authority shall, immediately on receipt of the inspection report, take steps to remove the discrepancies andirregularities pointed out in the inspection report and shall submit compliance report to theInspector within one month from the date of receipt of the report.
(2) On the receipt of the compliance report, it shall be reviewed by the Inspector or officer not below the rank of an Inspector and the points which have been fully complied with, shall be dropped.
(3) In case, action taken as per compliance report is considered insufficient the Inspector may direct that the matter be further investigated at the time of subsequent inspection/audit.
(4) If any discrepancy or irregularity, pointed out in the inspection report, is not finally removed within one month from the date of receipt of the inspection report, it shall be incorporated in the next audit report of the account.
(5) Where the Inspector feels that any grave irregularity pointed out in the inspection report requires action at higher level he shall bring it to the notice of his superior officer or the State Government separately, as the case may be.
CHAPTER 8 SURCHARGE
22. Procedure in matter of surcharge--(1) If at the time of audit or inspection of any local authority, the auditor or the inspector consider that there has been a loss, waste or misapplication of any money or property of the Local Authority as a consequence of negligence or misconduct on the part of the Principal Officer or any officer or any member or employee or the Local Authority and that under the provisions of section 10 of the Act, it is necessary to institute the surcharge proceedings, he shall make a surcharge proposal in Form L.F.A. 68, in two copies and submit it along with attested copies of all relevant orders, resolutions and other records to the Assistant Director of Region, Deputy Director/Assistant Director-in-charge of the concurrent Audit.
(2) The entire case shall be scrutinised in detail by the Assistant Director/Deputy Director at his level and in case any information or record is further needs it shall be obtained and enclosed with the proposal.
(3) If the Assistant Director/the Deputy Director after through scrutiny of the entire case consider that the persons responsible for loss, waste or misapplication of the funds or property of the Local Authority should be surcharged, he shall submit the entire matter with his clear recommendation to the Director for consideration.
Explanation--Any appointment made in violation of the Government orders, relevant Acts and rules bye-laws, Ordinance and Statutes shall be deemed to be a case of misconduct and payment of salary and allowances for such appointment, unless regularized shall be considered loss, waste, or misapplication of funds of the Local Authority for the purposes of surcharge proceedings.
23. Enquiry of Surcharge-- (1) In any matter wherein the Director is of the opinion thatany loss, waste or misapplication of funds or property has been caused due to misconduct or grossnegligence of the delinquent person or that the person is a party in making irregular payment or hasauthorised such payment or has connived in making such payment the Director may call for anexplanation in writing from such person as to why he should not be surcharged for an amount equalto such loss, waste or misapplication of the funds due to his negligence or misconduct.
(2) The person concerned shall submit his explanation to the Director within a period notexceeding one month from the date of communication to him, of the order calling for his explanation in sub-rule
(1).
(3) If no explanation is received from the person concerned within the specified period, itshall be presumed that he has nothing to say in the matter.
(4) In case no explanation received or explanation received is considered not satisfactory, a show-cause notice shall be issued by the Director in Form L.F.A. 123, indicating the action to be taken against him.
(5) In case no reply of the show-cause notice is received or the reply received is not found satisfactory, action proposed in the showcause notice will be finalized.
(6) In the case of the Principal Officer suitable action shall be taken by the Administrative Department of the State Government after calling for the explanation of the Principal Officer and on the recommendation of the Director. In case of persons other than the Principal Officer the explanation shall be called through the Principal Officer and in case of Gazetted Officers and all Non-Gazetted State Government Employee, such explanation shall be called for through their Heads of Department.
(7) The Director may, on written application made by the Principal Officer or person concerned, extend the period for submission of explanation upto one month.
(8) If the Director is satisfied that the person surcharged could not inspect the records for submission of his explanation due to reasons beyond his control, the period for submission of explanation on a written application of the surcharged person may be extended upto one monthmore and the explanation received after the extended period shall in no case be considered and theDirector shall take further action under section 10 of the Act.
CHAPTER 9 APPEAL
24. Appeal against the order of surcharge--(1) Every appeal under sub-section (1) of section 11 of the Act shall be made in writing.
(2) The memorandum of every appeal under sub-section (1) of section 11 of the Act shall bein such number as may be sufficient for the use of Commissioner and all opposite parties as are arrayed in the appeal, and shall be accompanied by the following document:
(a) Copy of the order of the Director Local Fund Audit Department against whichthe appeal is preferred.
(b) an affidavit is support of every allegation which is not supported by the documents or certified or attested copies of such documents.
(3) Every memorandum of appeal shall-
(a) specify the name and address of the appellant and also the name and address of the respondent.
(b) set forth concisely and under distinct heads grounds of objections to the order appealed against.
(4) The memorandum of appeal may be delivered personally or sent by registered post to the Commissioner. All appeals presented to the Commissioner shall immediately be registered in the Register of appeals.
On receipt of the appeal, the Commissioner shall as soon as possible examine it and ensure that--
(a) the person presenting the appeal has the locus standito do so;
(b) it is made within the prescribed period;
(c) it confirms to all the provisions of the Act or these rules.
(6) The Commissioner shall give reasonable notice to the party in respect of the date fixedfor final hearing of the appeal.
(7) The Commissioner shall on the basis of proceedings conducted and with reference to the records examined, may approve or rescind or reverse the order passed by the Director under section 10 and may pass such order on appeal as he may deem just and reasonable.
(8) The Commissioner shall deliver a copy of the final order' or decision in each appeal free of charge to the party.
(9) No pleader shall be allowed. Except in special cases and with the permission of the Commissioner, to appear on behalf of any party to the appeal. In case, any party is granted such permission, the other party also shall be at liberty to engage a pleader.
(10) Where an appeal has been finally disposed of, the party may apply to the Commissioner for the return of the documents filled by him.
(11) The fees payable in respect of proceedings before the Commissioner shall be paid in the manner provided for payment of Court fee under the Court Fees Act, 1870 and fee shall be charged at the same rate as given in the Act.
(12) The Commissioner shall maintain the following registers, namely:
(a) Register of appeals in Form '1'.
(b) Register of returned documents in Form '2'.
(c) Register of fees realised in Form '3'.
(d) Register of records consigned in Form '4'.
(e)Any other register which the Commissioner thinks fit or which the State Government directs the Commissioner to maintain..
FORM 1 [See RULE 24 (12)(a)] Register of appeals Serial no.
Date of receipt of appeal Name and address Name of respondents Under what section Substance of relief claimed Date of decision Nature of decision Remarks 1 2 3 4 5 6 7 8 9 FORM 2 [See RULE 24 (12)(b)] Register of returned documents Seria l no.
Name of applica nt Date of applicatio n Appeal in which docume nt were filed Descriptio n of document s returned Date when returne d Signatur e of recipien t Remark s 1 2 3 4 5 6 7 8 FORM 3 [See RULE 24 (12)(c)] Register of fees realised Serial no. Appeal no.
and name of the parties Date of receipt of fees Amount of fee realised Remarks 1 2 3 4 5 FORM 4 [See RULE 24 (12)(d)] Register of records consigned Serial no. Appeal no.
and names of the parties Date of Decision Description of records Date of consignments Remarks 1 2 3 4 5 6 APPENDIX 1 (SEE RULES 4 AND 5) List of Local Authorities whose Accounts to be Audited by the Local Fund Audit Department.
(Part ‘A’ List of Local Authorities whose Accounts are to be audited on cent/ percent/concurrent basis) Serial No.
Class of Name of the Local Authority Nature of Audit No. of Months Prescribed for Audit Remarks 1 2 3 4 5 1 Resident State Universities of Allahabad, Lucknow and Gorakhpur Concurrent Whole Year Alongwith subsidiary accounts 2 Chandra Shekhar Azad Agricultural and Technical University, Kanpur Concurrent Whole Year Alongwith subsidiary accounts 3 PanditDeenDayalUpadhyayaVetenery Science University & Cow Research Institute, Mathura.
Concurrent Whole Year Alongwith subsidiary accounts 4 Narendardeo Agricultural and Technical University, Kumarganj, Faizabad Concurrent Whole Year Alongwith subsidiary accounts 5 Lucknow, Kanpur and Ghaziabad Development Authorities Concurrent Whole Year Alongwith subsidiary accounts 6 The Uttar Pradesh State KrishiUtpadanMandiParishad, Lucknow Concurrent Whole Year Alongwith subsidiary accounts 7 Central Mandi Advisory Committee, Lucknow Concurrent Whole Year Alongwith subsidiary accounts 8 Sanjay Gandhi AyurvigyanSansthan, Lucknow Concurrent Whole Year Alongwith subsidiary accounts 9 The Uttar Pradesh Sugar Cane Research and Development Fund, Lucknow Concurrent Whole Year Alongwith subsidiary accounts 10 The Uttar Pradesh Sugar Factories Restoration Renewal and Maintenance Fund, Lucknow Concurrent Whole Year Alongwith subsidiary accounts 11 Special Loan Assistance Fund for payment of cost of Sugar Cane, Lucknow Concurrent Whole Year Alongwith subsidiary accounts 12 Government Grant Paid to the Sugar and Development Board, Lucknow for Sugar Cane Development Works.
Concurrent Whole Year Alongwith subsidiary accounts 13 The King George’s Medical College, Lucknow Concurrent Whole Year Alongwith subsidiary accounts 1 2 3 4 5 14 SadarBallabhBhai Patel Agriculture and Technical University, Modipuram, Meerut Concurrent Whole Year Alongwith subsidiary accounts 15 Madan Mohan Malviya Engineering College, Gorakhpur Concurrent Whole Year Alongwith subsidiary accounts 16 The Uttar Pradesh Mineral Development Corporation.
Cent Percent Whole Year Alongwith subsidiary accounts 17 Guardianship and Receivership Estates under Central Official Receiver in all districts of Uttar Pradesh.
Cent Percent Whole Year Alongwith subsidiary accounts 18 All Insolvency Estates in Uttar Pradesh.
Cent Percent Whole Year Alongwith subsidiary accounts 19 The Uttar Pradesh Police Dodd Benevolent Fund, Allahabad Cent Percent Whole Year Alongwith subsidiary accounts 20 The Uttar Pradesh Police and Forces Relief Institute, Lucknow Cent Percent Whole Year Alongwith subsidiary accounts 21 Personal Ledger Accounts of Provincial Benevolent Fund.
Cent Percent Whole Year Alongwith subsidiary accounts 22 All Charitable Endowments Cent Whole Year Alongwith and Trusts in Uttar Pradesh Percent subsidiary accounts 23 Account of the Chief Minister’s Education Fund in various districts of Uttar Pradesh.
Cent Percent Whole Year Alongwith subsidiary accounts 24 Contingent Expenditure Accounts of Government Libraries of various districts of Uttar Pradesh Cent Percent Whole Year Alongwith subsidiary accounts 25 Workmen’s Compensation Funds of all district of Uttar Pradesh Cent Percent Whole Year Alongwith subsidiary accounts 26 Account of attached Estates. Cent Percent Whole Year Alongwith subsidiary accounts 27 The Uttar Pradesh Fruit Development Board, Lucknow Cent Percent Whole Year Alongwith subsidiary accounts 28 U.P. Postwar Services Reconstruction and Trust Fund.
Cent Percent Whole Year Alongwith subsidiary accounts 29 U.P. Special Fund for Reconstruction and Rehabilitation of Ex- Servicemen, Lucknow Cent Percent Whole Year Alongwith subsidiary accounts 30 Kamala Nehru Institute of Technology, Sultanpur.
Cent Percent Whole Year Alongwith subsidiary accounts 31 Institute of Engineering and Technology, Lucknow Cent Percent Whole Year Alongwith subsidiary accounts 1 2 3 4 5 32 DayalBagh Engineering College, Agra Cent Percent Whole Year Alongwith subsidiary accounts 33 All Medical Institutions receiving grants under rules Governing the determination of Medical Institutions.
Cent Percent Whole Year Alongwith subsidiary accounts 34 Accounts of grants received by various State Universities under National Service Scheme.
Cent Percent Whole Year Alongwith subsidiary accounts 35 All District Development Committees established in various districts of Uttar Pradesh Cent Percent Whole Year Alongwith subsidiary accounts 36 Accounts of Grants for Local Development Works received by various districts of Uttar Pradesh.
Cent Percent Whole Year Alongwith subsidiary accounts 37 Science and Technology Institute, Lucknow Cent Percent Whole Year Alongwith subsidiary accounts 38 Hercourt Butler Technical Institute, Kanpur.
Cent Percent Whole Year Alongwith subsidiary accounts 39 Uttar Pradesh Employee Welfare Corporation, Lucknow.
Cent Percent Whole Year Alongwith subsidiary accounts 40 VaikalpikUrjaVikasSansthan, Luckow.
Cent Percent Whole Year Alongwith subsidiary accounts Part ‘B’ List of Local Authorities whose Accounts are audited on Test Audit basis Serial No.
Class/Name of the Local Authority Nature of Audit No. of Months Prescribed for Test Audit Remarks 1 2 3 4 5 1 All Nagar Palika Parishads established under Uttar Pradesh Municipalities Act, 1916.
Test Audit 2 Months Audit will be conducted as per instructions laid down in the office manual of the Local Fund Audit Departmentand instructions issued by the Director from time to time.
2 All Nagar Panchayats established under the Uttar Pradesh Munciplaities Act, 1916.
do do Do 3 All City Corporations of U.P. do do Do 4 All Development Authorities (other than Development Authorities of Lucknow, Kanpur & Ghaziabad) established under Urban Planning and Development Act, 1973.
do do Do 1 2 3 4 5 5 All Industrial Development Authorities established under the Industrial Area Development Act,
1976.
Test Audit 2 Months Audit will be conducted as per instructions laid down in the office manual of the Local Fund Audit Department and instructions issued by the Director from time to time.
6 All KrishiUtpadanMandiSamitis of the State established under the Uttar Pradesh KrishiUtpadanMandiAdhiniyam,
1964.
do do Do 7 Personal Ledger accounts of all basic ShikshaSamitis established under the Uttar Pradesh Basic ShikshaAdhiniyam, 1972.
do do Do 8 Uttar Pradesh State Basic ShikshaPraishad, Allahabad.
do do Do 9 All Higher Secondary Schools of the State receiving grant-in-aid from the State Government.
do do do 10 All Intermediates Colleges of the State receiving grant-in-aid from the State Government.
do do do 11 All Junior High Schools of the State receiving grant-in-aid from the State Government.
do do do 12 All Sanskrit Pathashalas and Sanskrit Mahavidyalayas of the State receiving grant-in-aid from the State Government.
do do do 13 All Arabic and Persian Schools of the State receiving grant-in-aid from the State Government.
do do do 14 All Degree Colleges and Post Graduate Colleges of the State receiving grant-in-aid from the State Government.
do do do 15 All Training Colleges of the State receiving grant-in-aid from the State Government.
do do do 16 All Technical and Industrial Institutes receiving grant-in-aid from the State Government.
do do do 1 2 3 4 5 17 All Engineering Colleges and Institutes of Engineering and Technology other than Institutions included in Part ‘a’ of Appendix-1.
Test Audit 2 Months Audit will be conducted as per the instructions laid down in the office manual of the Local Fund Audit Department and instructions issued by the Director from time to time.
18 The Uttar Pradesh Milk Board, Lucknow.
do do do 19 All Ayurvedic, Unani and Homeopathic Colleges receiving grant-in-aid from the State Government.
do do do 20 All non-residential State Universities and deemed Universities alongwith their allied accounts.
do 4 months do 21 Natural Calamities Relief Funds in various districts of Uttar Pradesh do 2 Months do 22 All Institutions recognized under the Uttar Pradesh Women’s and Children’s Institutions (Control) Act, 1956 and receiving grant from the State Government.
do do do 23 Administrative Board for Women’s and Children’s (Welfare), Uttar Pradesh, Lucknow.
do do do 24 All Social Organisations, widow homes and orphanages receiving grant-in-aid from State Government under the Uttar Pradesh Grant of Social Welfare Institutions and Organisations Rules, 1960.
do do do 25 District Red Cross Societies in all districts of Uttar Pradesh.
do do do 26 Junior Red Cross Societies in all districts of Uttar Pradesh.
do do do 27 Saint Jon’s Ambulance Brigade (India) in various districts of Uttar Pradesh.
do do do 28 Maternity and Child Welfare Centres in various districts of Uttar Pradesh.
do do do 29 Charity Box accounts of Government Hospitals in all the districts of Uttar Pradesh.
do do do 30 All Institutions aided by SamajKalyanVibhag of the State Government.
do do do 1 2 3 4 5 31 Refugee Relief Funds of different districts in Uttar Pradesh Test Audit 2 Months Audit will be conducted as per instructions laid down in the office manual of the Local Fund Audit Department and instructions issued by the Director from time to time.
32 Junior High School Examination Fund of various districts of Uttar Pradesh.
do do do 33 Funds maintained by the District Soldiers Boards in various districts of Uttar Pradesh (1) Flag Day Fund (2) Victory Fund (3) Benevolent Fund.
do do do 34 Collective Funds do do do 35 Sweeper Welfare Funds established in various Nagar PalikaParishad of Uttar Pradesh.
do do do 36 Uttar Pradesh Nagar PalikaParishad Centralized Service Pension Fund.
do do do 37 The Uttar Pradesh Municipal Board Non Centralized Employees Pension Fund.
do do do 38 The Uttar Pradesh Panchayat Non Centralized Employees Pension Fund.
do do do 39 The Uttar Pradesh SangeetNatak Academy, Lucknow.
do do do 40 Hindustani Academy, Allahabad. do do do 41 The Uttar Pradesh Homeopathic Board do do do 42 The Uttar Pradesh Science Institute, Lucknow.
do do do 43 The Uttar Pradesh Sanskrit Academy, Lucknow.
do do do 44 Uttar Pradesh Secretariat Hindi Parishad, Lucknow do do do 45 Uttar Pradesh Hindi Sansthan, Lucknow.
do do do 46 Ravindralaya, Lucknow. do do do 47 State Lalit Kala Academy, Uttar Pradesh, Lucknow.
do do do 48 The Uttar Pradesh State Kala Academy, Lucknow.
do do do 49 Tools Room Training Institute, Lucknow do do do 1 2 3 4 5 50 The Uttar Pradesh Soldiers Board, Lucknow.
Test Audit 2 Months Audit will be conducted as per instructions laid down in the office manual of the Local Fund Audit Department and instructions issued by the Director from time to time.
51 The Uttar Pradesh Seal Sales, Lucknow.
do do do 52 Bharat SewakSamaj (etc.)
Institution situated in various districts of Uttar Pradesh do do do 53 The Uttar Pradesh Sugar and Power Alcohol Welfare Fund.
do do do 54 The Uttar Pradesh Advocates Welfare Fund, Lucknow.
do do do 55 Small Farmers Development Authority and Integrated Rural Development Authority established in various districts of Uttar Pradesh.
do do do 56 Countess of Dufferin Fund, Lucknow.
do do do 57 Prince of Wales Zoological Garden, Lucknow.
do do do 58 The Uttar Pradesh Bharat Scouts and Guides, Allahabad.
do do do 59 Indian Law Reports Lucknow and Allahabad series.
do do do 60 The Uttar Pradesh Nurses and Midwives Council, Lucknow.
do do do 61 The Board of Indian Medicines, Lucknow.
do do do 62 The Uttar Pradesh Medical Council, Lucknow.
do do do 63 The Uttar Pradesh State Medical Faculty, Lucknow.
do do do 64 The Uttar Pradesh Tuberculosis Council Association, Lucknow.
do do do 65 The Uttar Pradesh Dental do do do Council, Lucknow.
66 BrajSahityaMandal, Mathura. do do do 67 All Ashram Type School established in various districts of Uttar Pradesh.
do do do 1 2 3 4 5 68 Rural Institute, Shivapuri, Agra Test Audit 2 Months Audit will be conducted as per instructions laid down in the office manual of the Local Fund Audit Department and instructions issued by the Director from time to time.
69 The Uttar Pradesh Pharmacy Council, Lucknow.
do do do 70 All Private Institution situated in the State receiving grant-in-aid from the State Government.
do do do 71 Hindi Granth Academy, Lucknow do do do 72 BirbalSahni Institute of Polio Botany, Lucknow.
do do do 73 Hindustan Cultural Society, Lucknow.
do do do 74 The Uttar Pradesh ApradhNirodhakSamiti, Lucknow.
do do do 75 The Uttar Pradesh Higher Education Service Commission, Allahabad.
do do do 76 All India Shiya Orphanage, Lucknow.
do do do 77 National Academy of Hindustan Music, Lucknow.
do do do 78 Personal Ledger Account of Caution Fees of Statistical at the Lucknow Treasury.
do do do 79 Dewa Fair Exhibition Association, Bara Banki.
do do do 80 Victoris Memorial Garden Fund, Gorakhpur.
do do do 81 SevaSamiti, Allahabad. do do do 82 The Uttar Pradesh Panchayat Department Benevolent Fund, Lucknow.
do do do 83 Funds of the Ex. 41-st Punjab Regiment set at the disposal of do do do the Provincial Board at Lucknow.
84 Ameeruduula Public Library, Lucknow.
do do do 85 Institution aided from the Uttar Pradesh Hospital Fund.
do do do 86 Naini Agricultural Institute Naini, Allahabad (Deemed University).
do do do 1 2 3 4 5 87 Trimubhi Forest Development Scheme Test Audit 2 Months Audit will be conducted as per instructions laid down in the office manual of the Local Fund Audit Department and instructions issued by the Director from time to time.
88 The Uttar Pradesh Secondary, Education Services Selection Board, Allahabad.
do do do 89 GovindBallabh Pant SamajikVigyanSansthan, Allahabad.
do do do 90 All Polytechnic Colleges and Institutes of Rural Engineering and Technology receiving grantin-aid from the State Government.
do do do 91 The Uttar Pradesh Forest Corporation, Lucknow.
do do do 92 U.P. GannaKisanSansthan, Lucknow.
do do do 93 GiriVikas Research Institute, Lucknow.
do do do 94 Gandhi Research Institute, Varanasi.
do do do 95 All others Institutes in receiving of Grant from the State Government under the provisions of rule 369 (K) of Financial Hand Book, Vol. 5 Part 1.
do do do 96 Waqf Board/Waqf Properties. do do do 97 All JalSansthans of U.P.
established under Water Supply and Severage Act, 1975.
do do do APPENDIX 2 (See RULE 15) LOCAL FUND AUDIT DEPARTMENT, UTTAR PRADESH RATE OF AUDIT FEES FOR AUDIT OF THE ACCOUNT OF LOCAL AUTHORITIES Kind /Nature of Audit Rate of audit Fees
(a) Concurrent Audit Rate of audit fees on the Accounts of Local Authorities shall be fixed on the basis of per man day from time to time by the State Government.
(b) Test Audit
(c) Special Audit FORM NO. L.F.A. 39 [See RULE 11(2)] LOCAL FUND AUDIT DEPARTMENT, UTTAR PRADESH DISPATCH REGISTER OF AUDIT OBJECTIONS Serial No.
Name of Account Name and Designation of Administrative Officer to whom objections were issued Serial no.
and pages of audit objections Signature with date of the person receiving the objection Date of return of audit objection sheets Signature of auditor 1 2 3 4 5 6 7 FORM NO. L.F.A. 47 [See RULE 7(1)] LOCAL FUND AUDIT DEPARTMENT, UTTAR PRADESH Audit Requisition Reply of the concerned officer (This requisition may be returned in original without delay after recording reply on right side by the concerned officer.)
Camp ...................................................................
No.:
Date:
To, ______________________ ______________________ ______________________ Subject:
______________________________________________________________ Form No. L.F.A.49 [See RULE 16(1)] LOCAL FUND AUDIT DEPARTMENT, UTTAR PRADESH AUDIT FEES MEMO Name of audited account.............................
Period of audited account .............................
Man Day’s on which audit fees levied............
......................................................................
Rate of audit fees ..........................................
Amount of audit fees payable ......................
(Please see overleaf for detail) Head of 0070-other- Administrative Treasury in Service-60-other serviceswhich audit 110-fees for Govt. audit- 01- fees is deposited.
fees for Govt. Audit.
No......................... Date ................................
Form No. L.F.A.49 [See RULE 16(1)] LOCAL FUND AUDIT DEPARTMENT, UTTAR PRADESH AUDIT FEES MEMO Name of audited account...............................
Period of audited account ..............................
Man Day’s on which audit fees levied.............
.......................................................................
Rate of audit fees ..........................................
Amount of audit fees payable ......................
(Please see overleaf for detail) Head of 0070-other-Administrative Treasury in Service-60-other serviceswhich audit 110-fees for Govt. audit- 01- fees is deposited.
fees for Govt. Audit.
Signature of Signature and Designation Senior of concerned Officer whose Form No. L.F.A.49 [See RULE 16(1)] LOCAL FUND AUDIT DEPARTMENT, UTTAR PRADESH AUDIT FEES MEMO Name of audited account.............................
Period of audited account .............................
Man Day’s on which audit fees levied............
......................................................................
Rate of audit fees ..........................................
Amount of audit fees payable ......................
(Please see overleaf for detail) Head of 0070-other- Administrative Treasury in Service-60-other serviceswhich audit 110-fees for Govt.
audit-01- fees is deposited.
fees for Govt. Audit.
Signature of Checked and found correct To Assistant Director ....................................
range for information and necessary action.
Signature of Senior Auditor Auditor accounts have been audited NOTE: Concerned Officers are requested to treat this memo as an authority letter and deposit the audit fees within financial year and return a foil of this memo duly signed to the senior auditor. An intimation should be given to the concerned District Audit Officer/Assistant Director/Deputy Director after depositing the audit fees in Government Treasury.
Senior Auditor Signature and Designation of concerned Officer whose accounts have been audited (This leaf should be handed over to the concerned Senior Auditor) FORM NO. L.F.A. 50 [See RULE 6(1)] Office of .................................Director/District Audit Officer.
Local Fund Audit Department, Uttar Pradesh .................................................................
Telegram Telephones .........................................
From:
....................Director/ District Audit Officer, Local Fund Audit Department, Uttar Pradesh .................................................................
.................................................................
To:
...............................................................
The Principal Officer, .................................................................
.................................................................
Subject: Intimation for commencement of audit of (name of a/c).............................
....................................for the period from...........................to..................
Sir, Under the provisions of the Uttar Pradesh Local Fund Audit Act, 1984/Under orders of the Government audit of the accounts of the above mentioned institution is to be conducted by this department which shall be commenced by the auditor of the department on or about .............................
2. It shall be proper to inform you that postponement of audit shall not be possible as it involves sufficient expenditure on travelling allowance and causes unnecessary inconvenience in the departmental programme.
3. The audit objection sheets and audit requisitions containing special omissions and irregularities may kindly be returned with their replies within 3 days from the date of their receipt, to the undersigned Auditor. Delay in this matter consequently delays submissions of audit report and hinders review of the replies submitted for disposal of audit objections.
4. Kindly direct your subordinate officer to consult the auditor, if necessary so that most of the objections be settled during the pendency of audit.
5. The auditors are required to be acquainted with purpose of the institution, working condition and position of account before commencing audit.
You may kindly provide suitable facility in this behalf.
6. On receipt of audit fee memorandum issued by the auditor, arrangement for deposit of audit fee in Government Treasury be made and the .................office may be informed about it.
7. Kindly direct your office and subordinates to arrange cash books, classified, abstract, annual and monthly accounts, pay bills and acquittance rolls together with the following account records and information before the commencement of audit so that the work may be started on arrival of the auditors.
Besides, instructions may be issued to the office to provide promptly such other accounts and information that may be asked by the auditors from time to time:
(a) Complete list of registers used and maintained in the office.
(b) List of sources of income and concerned register.
(c) List of such incomes which are not accounted for in cash book and concerned registers thereof.
(d) List of vehicles in the office and all concerned account Registers.
(e) Files connected with the employees suspended during the period of audit.
(f) Complete list of security deposit obtained from the employees and concerned files.
(g) List of all other security deposits and concerned registers and files.
Security deposit may be directed to be shown to the auditors on commencement of audit without delay.
8. Correspondence regarding audit be made with the concerned ................or this office.
9. Receipt of this letter may be acknowledged to this office promptly.
NOTE—Under the provision of section 6 of the Uttar Pradesh Local Fund Audit, Act, 1984 non-production of accounts records for audit on demand, absence of any person required to be present personally, non-submission of requisite clarification or hindrance in audit is punishable under the provisions of section 7 of the Act for imprisonment for a period of 6 months or fine of Rs.
1,000 (Rupees one thousand) or both.
Yours faithfully, ...........................Director/District Audit Officer Sri........................
Senior Auditor Local Fund Audit Department, Uttar Pradesh.
Camp .....................................
FORM NO. L.F.A. 53 [See RULE 11(1)] LOCAL FUND AUDIT DEPARTMENT, UTTAR PRADESH The particulars of audit objections which could not be settled:
Page No..................................
Name of account ..............................Year......................................
Sl.No. No. and date of payment vouchers or receipts Particulars Particulars of objections Replies of the concerning officer 1 2 3 4 5 FORM NO. L.F.A. 53-A [See RULE 11(4)] LOCAL FUND AUDIT DEPARTMENT, UTTAR PRADESH Statement of audit objections which could not be settled:
Name of account ..............................Year......................................
Sl.No. No. and date of payment vouchers or receipts Particulars Particulars of objections Replies of the concerning officer 1 2 3 4 5 Statement of audit objections which could not be settled:
Name of account ..............................Year......................................
Sl.No. No. and date of payment vouchers or receipts Particulars Particulars of objections Replies of the concerning officer 1 2 3 4 5 Audit objections from Serial No. .........................to.............of this objection sheet have been shown and sufficient time was given to furnish necessary details and explanations for the settlement of audit objection raised.
Senior Auditor, Local Fund Audit, U.P.
It is certified that audit objection sheet in which audit objection No.
............to........... are mentioned have been shown to me. Every possible effort has been made for the settlement of raised audit objection and now only those audit objection remained unsettled for which it was not possible for the auditors to settle till closing of the audit of accounts.
Concerning Officer, (SEAL) Audit objection from Serial No.................to..................Have now remained unsettled. Rest of the objection have been incorporated in the Audit Report or have been removed from the audit sheet after proper compliance.
District Audit Officer/Assistant Director, Local Fund Audit Department, U.P.
Range FORM NO. L.F.A. 66 (See RULE 12) LOCAL FUND AUDIT DEPARTMENT, UTTAR PRADESH Statement of unutilized grant by .................................in the year ....................................
Sl.
no .
Govt.
order and date by which grant has been sanctione d Purpo se of the grant Origin al amou nt of grant Date of the receip t of grant Openin g balance at the beginni ng of the Year Amoun t of grant receive d during the Year Tot al Amou nt spent durin g the year Closi ng balan ce at the close of the Year Remar ks (Rs.) (Rs.) (Rs.) (Rs .)
(Rs.) (Rs.)
1 2 3 4 5 6 7 8 9 10 11 With reference to the Government Order no................dated........................the copy is sent to the Accountant General, Uttar Pradesh, Allahabad and to the Secretary to Government, Uttar Pradesh, in ............................Department.
No.........................
Date.......................
Director, Local Fund Audit Department, Uttar Pradesh FORM NO. L.F.A. 68 [See RULE 22 (1)] LOCAL FUND AUDIT DEPARTMENT, UTTAR PRADESH Surcharge proposal in respect of ..............................................................................
(a) Name of Local body---
(b) Year of loss or payment---
(c) Brief detail of loss or irregularity---
(d) Amount involved---
(e) Number of voucher of head of account and date---
(f) Ground of surcharge proposal---
(g) Act, Rules, Regulations, Bye-laws or order which have been violated.
(h) Number and date of Resolution or Order (Copy to be enclosed) causing loss in payment or income.
(i) Name and designation of person/persons responsible.
(j) Date of termination of tenure of each person responsible in case has/their tenure has terminated.
(k) Reply of audit objection—
(l) Comments of audit on the said reply---
(m) Forwarding note of divisional officer.
FORM NO. L.F.A. 104 (See RULE 12) LOCAL FUND AUDIT DEPARTMENT, UTTAR PRADESH Statement of income and expenditure of account ..............................................................................
(Figure in whole rupees) Sl.
no.
Name of local body Opening Balance as on 1st, April Income from other sources except loan & Govt.
grants Income of nonrecurring grant Income of recurring grant Govt.
loan Total income of the year (A+B+C+D) Total With opening balance 3+4(E) Expenditure incurred during the year Closing balance as on 31st, March Remarks 1 2 3 4(A) 4(B) 4(C) 4(D) 4(E) 5 6 7 8 Total:
FORM NO. L.F.A. 105 (See RULE 12) LOCAL FUND AUDIT DEPARTMENT, UTTAR PRADESH IN THE YEAR ..................
STATEMENT OF LOANS AND GRANTS NAGAR NIGAM/NAGAR PALIKA PARISHAD/NAGAR PANCHAYAT/...........................
(Figure in whole rupees) Serial no.
Head of Income Actual of Year Consolidated position of grant shown in Column no.
3 against serial no. 1 Remarks Total Recurring Grant Total Non-Recurring grant 1 2 3 4 5 1 Purposes of grant received from the State Government:
(a) Education
(b) Medical
(c) Public Health
(d) Road
(e) Other specific purpose
(f) General purpose
(g) Amount received against fine imposed under Municipalities Act, 1916 and others Acts,
(h) Amount equivalent to income from ferries administered by Nagar Nigam/Municipality/ Education Board/Nagar Panchayat
(i) Other purposes 2 Loan received from the Government 3 Loan received from the open market Total:
FORM NO. L.F.A. 106 (See RULE 12) LOCAL FUND AUDIT DEPARTMENT, UTTAR PRADESH IN THE YEAR ..................
STATEMENT OF COLLECTION OF TAXES AND REVENUES IN RESPECT OF NAGAR NIGAM/NAGAR PALIKA PARISHAD/NAGAR PANCHAYAT/...........................
(Figure in whole rupees) Serial no.
Source of Income Balance as on 1st April
200....
(Rs.)
Demand for current year
200.....
(Rs.)
Total demand (3+4) (Rs.)
Collection during the year (Rs.)
Rebate (Rs.)
Balance amount as on 31st March
200....
(Rs.)
Percentage of collection against total demand Rate of taxes shows in column- 2 Remarks 1 2 3 4 5 6 7 8 9 10 11 1 House Tax 2 Water Tax 3 Sale of water 4 Scavanging Tax 5 Circumstances and Property tax 6 Business, Occupation and Profession Tax 7 Taxes on passenger vehicles 8 Passenger Tax 9 Other Taxes (mention them clearly) 10 Rent of land and building 11 Receipts from electricity 12 Miscellaneous demands (mention them clearly) Total: Total 61 FORM NO. L.F.A. 114 [See RULE 7 (7)] LOCAL FUND AUDIT DEPARTMENT, UTTAR PRADESH Camp- No. Dated:
(Certificate regarding production of account records for audit expected as per audit-intimation/audit requisition.)
Under the provisions of rule 7(7) of the Uttar Pradesh Local Fund Audit Rules, 200 __ it is certified that test audit/concurrent audit/cent per cent audit/special audit of ...................................................................(Name of institution) was commenced on ....................................................and concluded on......................During the course of audit records and information required in various letters and memorandums were produced before the auditors for audit till the date of issue of this certificate, except account records and information detailed below:
Serial no.
Account records information which were not produced for audit Date of requisition of account records information Remarks 1 2 3 4 Senior Auditor Copy forwarded to the following for record and necessary action:- 62
(1) The Principal Officer of ...................................................................................................Institution ......................................................................................................................
.
(2) District Audit Officer .........................................................................................(District)
(3) Assistant Director ............................................................................................(Division) Senior Auditor FORM NO. L.F.A. 115 [See RULE 7(3)] LOCAL FUND AUDIT DEPARTMENT, UTTAR PRADESH Peon Register Serial No.
Letter No. and date or other particular of letter To whom sent Full signature of receiving person with date Remarks 1 2 3 4 5 63 FORM NO. L.F.A. 116 [See RULE 8(2)] LOCAL FUND AUDIT DEPARTMENT, UTTAR PRADESH Show cause notice under rule 8(2) From ________________________________________ Deputy Director/Assistant Director, Local Fund Audit Department, Uttar Pradesh, ______________________________________ ______________________________________ To ______________________________________ ______________________________________ ______________________________________ No. Dated:
Sir, An audit intimation was issued on .......................through registered post/special messenger for commencing audit of ...........................................................................(Name of institution) under your control for the year (s) .............................to............................ the accounts records requested to be produced within the specified time for audit have not been produced before the senior auditor so far. The date of commencement of audit was extended on your request upto.....................vide letter no.
.......................dated.................... of the senior auditor, but the account records have not been produced before the senior auditor on the date so fixed. It is thus clear that requisition law fully issued to your under section 6 of the Act has been wilfully ignored and the time of auditors has been wasted.
2. Sri ....................Senior/Acting Auditor vide letter no.................dated ............... has issued requisition demanding production of certain account records for audit as detailed in the list enclosed with the notice within the specified time for audit but the compliance of the requisition has not been made. It is thus clear that the requisition issued by the auditors has been wilfully ignored by you.
64 Therefore by serving a notice under rule 8(2) of the Uttar Pradesh Local Fund Audit Rules, .......................you are called upon to clarify, in writing, within one month from the date of receipt of this notice as to why action should not be taken against you under section 7 of the Uttar Pradesh Local Fund Audit Act, 1984.
Your’s faithfully Enclos, above.
Signature Designation FORM NO. L.F.A. 19 [See RULE 9(1)] LOCAL FUND AUDIT DEPARTMENT, UTTAR PRADESH From ________________________________________ ______________________________________ ______________________________________ To ______________________________________ ______________________________________ ______________________________________ No. Dated:_____________________ Subject: Handing over of records under sealed cover for safe custody.
Sir, I have to inform you that during the course of audit of accounts of ...........................................cases of fraud, manipulation or deceptive behaviour have come to light in respect of the following records, detailed investigation of these records is necessary to arrive at any definite conclusion which may involve sufficient time. it is apprehended that these records or certain letters in the files may be removed before their scrutiny. The following records files fully detailed herein after have been sealed in your presence in presence of authorised officer.
Sir, .....................................Designation ....................... and handed over for safe 65 custody. It is requested that the following records files may invariably be produced before auditors in the same form on their demand. The receipt of sealed Records may kindly be acknowledged in form no. L.F.A.
..............................................enclosed.
Serial no.
Heading of record file Number of Pages of record/file Other details Reason for getting the records files or other papers Remarks 1 2 3 4 5 6 Your’s faithfully, Enclosures: As above.
Signature Designation FORM NO. L.F.A. 120 [See RULE 9(2)] LOCAL FUND AUDIT DEPARTMENT, UTTAR PRADESH (Receipt for sealed records/file with reference to rule 9(2) of the Local Fund Audit Rules, 20........
This is to rectify that the following account records/files as mentioned in letter no. ...........................dated ...........................of .............................................(Name of Senior Auditor/Acting Auditor) .....................................were sealed in presence and the sealed envelops/packets carry my signature. I acknowledge receipt of the following account records/files/letters and they are in my safe custody. It is ensured that the 66 following account records/files/letters shall invariably be produced when demanded by auditors.
Serial No.
Heading of Records /file Page Nos. of record/file Other details Reason for getting records/files sealed 1 2 3 4 5 Signature ...........................
(Full name of the Receiving Officer) Seal 67 FORM NO. L.F.A. 123 [See RULE 23(4)] OFFICE OF THE DIRECTOR, LOCAL FUND AUDIT DEPARTMENT, UTTAR PRADESH From ________________________________________ Director, Local Fund Audit Department, Uttar Pradesh ______________________________________ To ______________________________________ ______________________________________ ______________________________________ No. ................................................................
Dated: .....................................................................
Subject: ‘Show Cause Notice’ Sir, The audit and inspection report and fair copy of objection statement of ................................................(name of institution) for the year .............................................. were despatched through registered post by the District Audit Officer .................................... Assistant Director ...............................Division ...........................vide letter no. ........................
dated ....................................to your office, annoted copy of the audit and inspection report alongwith comments, has not bee received in the office of the District Audit officer ..................................../Assistant Director ....................................so far has been received on ....................................The omission and shortcomings of compliance report received from your office has been communicated to your office by the District Audit Officer ..................................../Assistant Director ....................................Division ................................ vide letter No. ....................................Dated ....................................
Inspite of regular correspondence by the District Audit Officer .................................... Assistant Director ....................................Division and a 68 period of more than one year having been clapsed from the date of receipt of audit and inspection report and fair copy of the objection statement but satisfactory compliance of the objections detail below has not been made by your office so far.
Year of Audit Paragraph of audit and inspection report which hav