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State of Uttarakhand - Section

Section 8 in Uttarakhand Audit Act, 2012

8. Audit report to be sent to the Head of the Department, Head of the Office, Drawing and Disbursing officer (with Local bodies, Co-operative, Panchayat Audit) and certain other officers and bodies.

(1)As soon as practicable after completion of the audit, the result of audit shall be communicated to the Auditee in such form and containing such particulars as may be prescribed, in two parts, namely -
(a)the Audit and Inspection Note dealing with the general and important matters which require particular attention, and
(b)the objection statement containing outstanding objections dealing with minor and technical irregularities.
(2)Copies of Audit and Inspection Note shall be sent to such officers and authorities as may be deemed considered necessary by the Director.
(3)The Director shall prepare or cause to be prepared a consolidated report of accounts and shall forward the same to the State Government every year, for being laid before the State Legislative Assembly.