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The Paurashava Ordinance, 1977 (Ordinance)

( Ordinance NO. XXVI OF 1977 )

Chapter I


51. (1) The accounts of every Paurashava shall be audited, in such manner, after such intervals and by such authority as may be prescribed.
(2) The audit authority shall have access to all the books and other documents pertaining to accounts, and may also examine the Chairman or any commissioner, officer or employee of the Paurashava concerned.
(3) On the completion of audit, the audit authority shall submit to the Prescribed Authority an audit report which shall, among other things, mention-
(a) cases of embezzlement;
(b) cases of loss, waste or misapplication of the Paurashava Fund;
(c) cases of other irregularities in the maintenance of accounts; and
(d) the names of the persons who, in his opinion, are directly or indirectly responsible for such embezzlement , loss, waste, misapplication or irregularities.

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