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State of Bihar - Section

Section 209 in Civil Court Rules of the High Court of Judicature at Patna

209.

The following Rules have been framed by the High Court for the disposal of audit notes and audit objections relating to estates under the fiduciary control of the Civil Court:-
(1)The Auditor should give reasonable notice through the Court of the date when the audit is to begin. [G.L. 8/22, G.L. 3/24.]
The| ReceiverCommon ManagerGuardian| of the estate the accounts of which are under audit should arrange to give every facility to the Auditor in the conduct of his business. All accounts, registers and other
documents which the Auditor may demand for this purpose should be laid before him with due expedition. If the Auditor is not given any necessary document demanded by him, he should bring the fact to the notice of the Court before making a representation to the Examiner of Local Accounts. [G.L 8/22, G.L 3/24.]
(2)The results of each audit should be communicated as follows-
(i)The objection statements which are issued daily by the Auditor in the course of the audit, and
(ii)The audit report which is issued formally after the close of the audit over the signature of the Examiner of Local Accounts.
(3)The daily objection statements issued by the Auditor in the course of the audit should be returned to him within three days from date of receipt with replies showing the action which is taken
and which it is proposed to take to settle the objection raised. These replies should be signed by the| ReceiverCommon ManagerGuardian| of the estate the accounts of which are under audit. The objection
statements should all be returned without fail on or before the date on which the audit closes. No objection statement should remain unanswered on this date.
(4) When the objection statements are received back by the Auditor he will write out the draft audit report and will show it to| ReceiverCommon ManagerGuardian| of the estate the accounts of which are under
audit. If the latter finds any inaccuracies in the draft he should point them out. He may also take such action as he may consider necessary. He should return the draft audit report with such remarks as he may consider necessary within a week of the date of receipt by him.
(5) The audit report as finally approved will be signed by the Examiner of Local Accounts and copies will be sent by him to the| ReceiverCommon ManagerGuardian| of the estate, to the Presiding Officer of the
estate, to the Presiding Officer of the Court concerned, to the Registrar of the High Court of Judicature and to the Secretary to Government in the Judicial Department.
(6) On receipt of the audit report the| ReceiverCommon ManagerGuardian| must take steps to remove the objections mentioned therein and should submit his reply to the Examiner of Local Accounts through the
Court within one month.His reply to the audit report showing the action which has been taken on it must be sent in duplicate. A tabular form should be adopted providing separate columns for the record against each item or paragraph of the audit report of-
(i) the reply and explanation of the| ReceiverCommon ManagerGuardian
(ii)the remarks of the Examiner, and
(iii)the final order of the Court.
If the Examiner remains unsatisfied with the reply offered to any point raised in audit he will forward one copy with his remarks to the Court for consideration and the orders of the latter will be final, subject to appeal and the superintendence of the High Court.
(7)An audit objection is usually removed by the requisite sanction or making the necessary recovery, by correcting or completing the relevant account or voucher, by furnishing the necessary documents or information, or by otherwise securing compliance with the provisions of a specified rule.In cases in which a protest is made against an audit objection as being incorrect, objection should be held to be in force unless formal intimation of its withdrawal is received from the Audit Department or it is disallowed by the Court under rule (6).
(8)The final disposal of the audit report by the Court shall be communicated by or through the District Judge with copies of the tabular statement, to the High Court, the Examiner of Local
Accounts and the| ReceiverCommon ManagerGuardian
(9) Auditors have instructions to mention prominently in the audit report unremedied objections of previous audit reports. The| ReceiverCommon ManagerGuardian| should pay particular attention to these items
and in explaining or replying to them it should invariably be stated why the objections could not be removed.Account Rules and Forms for Estates Under The Fiduciary Control of The Civil Courts and Subject to Audit By The Examiner of Local Accounts, Bihar.