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The Local Government (Union Parishads) Ordinance, 1983

( Ordinance NO. LI OF 1983 )

49. (1) The accounts of every Union Parishad 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 member, officer or employee of the Union Parishad concerned.
(3) On the completion of audit, the audit authority shall submit to the 1[Deputy Commissioner] an audit report which shall, among other things, mention-
(a) cases of embezzlement;
(b) cases of loss, waste or misapplication of the Union Fund;
(c) cases of other irregularities in the maintenance of accounts; and
(d) the names of the persons who, in its opinion, are directly or indirectly responsible for such embezzlement, loss, waste, misapplication or irregularities.

  • 1
    The words “Deputy Commissioner” were substituted for the words and commas “Upazila Parishad or the Thana Parishad, as the case may be,” by section 8 of the Local Government (Union Parishads) (Amendment) Act, 1988 (Act No. XL of 1988)
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