(1) The municipal accounts as
contained in the financial statement and the balance sheet shall be
examined and audited by the Auditors of Local Fund Audit in
accordance with the provisions of the Rajasthan Local Fund Audit
Act, 1954 (Act No. 28 of 1954).
(2) The Comptroller and Auditor General of India may, on
the request of the State Government provide technical guidance for
proper maintenance of accounts of Municipalities.
(3) The Chief Municipal Officer shall submit such further
accounts to the Auditor, as may be required by him.
(4) The Auditor, or the officer subordinate to him, may
report any item of accounts contrary to the provisions of this Act to
the Finance Committee.
(5) The Finance Committee shall consider the report of the
Auditor as early as possible and shall, if necessary, take prompt
action thereon, and shall also, if necessary, surcharge the amount
of any illegal payment on the person making or authorizing it, and
charge against any person responsible therefore the amount of any
deficiency loss incurred by the negligence or misconduct of such
person or any amount which ought to have been, but is not,
brought into account by such person, and shall in every such case,
certify the amount due from such person:
Provided that any person aggrieved by an order of payment
of certified sums may appeal to the State Government or any
officer authorized by it in this behalf whose decision on such
appeal shall be final.
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