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The Madrasah Education Ordinance, 1978

( Ordinance NO. IX OF 1978 )

এই অধ্যাদেশ বাংলাদেশ মাদ্রাসা শিক্ষা বোর্ড আইন, ২০২০ (২০২০ সনের ২৭ নং আইন) দ্বারা রহিত করা হইয়াছে

Chapter III


Annual report and budget estimates
20. (1) The Registrar shall present to the budget meeting of the Board a report on the work of the Board during the last preceding financial year, together with a budget estimate showing, in the prescribed form, the anticipated income and expenditure of the Board during next succeeding financial year.
(2) The budget estimate shall, when confirmed by the Board, be forwarded to the Government for approval within such period as may be prescribed and thereupon the Government may either approve the budget estimate as submitted by the Board or make such modifications in it as the Government considers necessary after consulting the Chairman.
Madrasah Education Fund
21. (1) There shall be constituted a fund to be called the Madrasah Education Fund to which shall be credited-
(a) all funds which stand transferred to the Board under section 43;
(b) all fees realised under any of the provisions of this Ordinance; and
(c) all sums representing income from endowments or from property owned or managed by the Board for the purposes of this Ordinance;
(d) all other sums received by the Board from the Government or any other source for any purpose provided for in this Ordinance.
(2) The Madrasah Education Fund shall vest in the Board, shall be held by it in trust for the purposes of this Ordinance and shall be administered by it.
(3) All moneys payable to the credit of the Madrasah Education Fund shall forthwith be deposited into a scheduled bank approved by the Board, or into Government treasury.
Application of the Madrasah Education Fund
22. (1) No expenditure shall be incurred from the Madrasah Education Fund except for the purposes of this Ordinance and unless such expenditure is provided for in the budget estimate approved by the Government under section 20 or is provided for by re-appropriation by the Board. (2) Subject to the provisions of sub-section (1), the Madrasah Education Fund shall be applied to-
(a) payment of the cost of audit;
(b) payment of salaries and allowances to the Chairman and other officers and employees of the Board;
(c) payment of all expenses connected with printing of papers and other documents required for carrying out the purposes of this Ordinance;
(d) payment of allowances to members of the Board and of the Committees;
(e) payment of remuneration to such persons as may be appointed by the Board in connection with the holding and conducting the Board's examinations and of publication of the results thereof;
(f) payment of contingent and capital expenditure; and
(g) payment of any other expenditure incurred by the Board in accordance with, and for the purposes of giving effect to, the provisions of this Ordinance.
23. The Board shall keep accounts of all its receipts and expenditure in such manner and form as may be prescribed.
24. (1) The accounts of the Board shall be submitted to the Government once every year and examined and audited by an auditor appointed by the Government.
(2) It shall be the duty of the Board, and of every member, officer and employee thereof, to afford to the auditor every facility for the examination and audit of the accounts of the Board, and to comply with a requisition made by the auditor.
Audit report
25. (1) The auditor shall submit to the Government a report on the audit of accounts and shall also submit two copies of such report to the Board and thereupon the Board shall, within such period as may be prescribed, forward one copy of the report together with its observations thereon to the Government.
(2) Subject to the provisions of section 27, the Government shall take such action on the audit report as it thinks fit.
26. (1) The auditor shall-
(a) disallow any payment which has been made in contravention of any law for the time being in force, and charge it against the persons making or authorising such payment;
(b) charge the amount of any deficiency or loss against the person by whose default or negligence such deficiency or loss resulted;
(c) charge any sum which could have been, but has not been brought into account against the person failing to account for it.
(2) The auditor shall, in every case of disallowance and charge under this section, certify in writing the amount due from the person against whom the charge is made and send a copy of such certificate to the Board and to the person concerned within fourteen days from the date on which the report referred to in sub-section (1) of section 25 is submitted to the Board.
27. (1) Any person from whom an auditor has certified any sum to be due under section 26 may, within one month from the date of receipt by him of a copy of the certificate, appeal against such order to the Government.
(2) The Government shall, on such appeal, make such order as it deems fit after giving the person making the appeal an opportunity of being heard and the decision of the Government on such appeal shall be final.
Payment of certified sum
28. (1) Every sum certified to be due under section 26 from any person shall, within one month from the receipt by such person of a copy of the certificate and unless within that period he makes an appeal under section 27, be paid by him into the Madrasah Education Fund.
(2) The Board may direct that any sum not paid in accordance with the provisions of sub-section (1) or, if any appeal has been made under section 27, such sum as the Government may order to be due, shall be recovered-
(a) in the case of a servant of the Government or an officer or other employees of the Board, by deduction from his salary in accordance with such conditions as may be prescribed, or as a public demand; and
(b) in any other case, as a public demand.
(3) The Deputy Commissioner shall, for the purpose of section 4 of the Public Demands Recovery Act, 1913 (Ben. Act III of 1913), be deemed to be the person to whom such demand is payable and he shall pay to the Board any sum recovered by him in respect of any such demand.

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Ministry of Law, Justice and Parliamentary Affairs