Section 14 in The Orissa Local Fund Audit Act, 1948
14. Powers to make rules.
(1)The Provincial Government may, subject to the conditions of the previous publication, make rules to carry out the purposes of this Act.(2)In particular and without prejudice to the generality of the foregoing power such rules may provide for-(a)the manner in which a Local authority shall keep accounts in cases in which no such provision or, in the opinion of the Provincial Government, insufficient provision is made by the enactment under which such authority is constituted;(b)the powers and duties of Auditors and the procedure to be followed by them for conducting an audit and the times and places at which such audit may be conducted;(c)for the recovery by the Provincial Government from a Local authority of expenses incurred by the Collector under Section 10 or the Provincial Government under Section 12 and(d)the powers and duties of the Examiner of Local Accounts.
