Power of Auditor to require production of records, and attendance of persons

§6

Summary

6. (1) For the purpose of any audit under this Act, an auditor may- (a) require the Principal Officer of the Local Authority in writing to produce or cause to be produced such vouchers, returns account, registers, files and correspondence or any other documents in relation to accounts as the auditor may think fit, at such place as the auditor may direct at or within a reasonable given time. (b) Require in writing (i) any salaried servant of the local authority accountable for or having the custody or control of, such vouchers, returns, accounts, registers, files and correspondence or other document to appear in person, or (ii) any person having directly or indirectly any share or interest in any work under the local authority or any person whose presence deemed necessary for explaining any difficulty or circumstances to appear in person or by an authorised agent before him, at the place directed in the order and answer any question. (c) require the Principal Officer of the local authority to meet him a place, where the audit of the accounts is being conducted or such other place, as the auditor may direct and specify in writing the point on which the explanation is required. (2) The auditor may, in any requisition or intimation sent under sub-section (1), fix a reasonable period not being less than three days within which the said requisition or intimation shall be complied with. (3) The auditor shall give to the local authority whose accounts are to be audited not less than two weeks notice in writing of the on which he proposes to commence the audit: Provided that the auditor May on, his own motion and shall on direction by the state Government or the directors commence the audit by giving a shorter notice or without giving any notice regarding the reasons therefor in writing. (4) The Director shall, in connection with the performance of his duties under this Act, have authority (a) to inspect the accounts of any authority which is under his audit charge, including physical verification of cash valuables and stores; (b) to require that any registers, books paper and other documents which deal with or form the basis of or are otherwise relevant to the transactions to which his duties in respect of audit extend, shall be sent to such place and on such dates as he may appoint for his inspection; (c) to put such questions or make such observation as he may consider necessary, to the person in charge of the office and to call for such information as he may require for the purpose of the audit or the preparation of any account or report which it is his duty to prepare.

6. (1) For the purpose of any audit under this Act, an auditor may- (a) require the Principal Officer of the Local Authority in writing to produce or cause to be produced such vouchers, returns account, registers, files and correspondence or any other documents in relation to accounts as the auditor may think fit, at such place as the auditor may direct at or within a reasonable given time. (b) Require in writing (i) any salaried servant of the local authority accountable for or having the custody or control of, such vouchers, returns, accounts, registers, files and correspondence or other document to appear in person, or (ii) any person having directly or indirectly any share or interest in any work under the local authority or any person whose presence deemed necessary for explaining any difficulty or circumstances to appear in person or by an authorised agent before him, at the place directed in the order and answer any question. (c) require the Principal Officer of the local authority to meet him a place, where the audit of the accounts is being conducted or such other place, as the auditor may direct and specify in writing the point on which the explanation is required. (2) The auditor may, in any requisition or intimation sent under sub-section (1), fix a reasonable period not being less than three days within which the said requisition or intimation shall be complied with. (3) The auditor shall give to the local authority whose accounts are to be audited not less than two weeks notice in writing of the on which he proposes to commence the audit: Provided that the auditor May on, his own motion and shall on direction by the state Government or the directors commence the audit by giving a shorter notice or without giving any notice regarding the reasons therefor in writing. (4) The Director shall, in connection with the performance of his duties under this Act, have authority (a) to inspect the accounts of any authority which is under his audit charge, including physical verification of cash valuables and stores; (b) to require that any registers, books paper and other documents which deal with or form the basis of or are otherwise relevant to the transactions to which his duties in respect of audit extend, shall be sent to such place and on such dates as he may appoint for his inspection; (c) to put such questions or make such observation as he may consider necessary, to the person in charge of the office and to call for such information as he may require for the purpose of the audit or the preparation of any account or report which it is his duty to prepare.

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