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176. Maintenance of accounts and scrutiny
thereof by Examiner, Local Fund Accounts, Punjab and by Corporation.
- (1) There shall be kept in such manner and in such form as
may be prescribed by regulations accounts of receipts and expenditure
of the Corporation.
(2) The Examiner, Local Fund Accounts, Punjab, shall conduct day
to day examination and audit of the Corporation accounts and shall
furnish a monthly report thereon to the Corporation who shall publish
monthly an abstract of the receipt and expenditure of the month
last preceding, signed by the Mayor or in his absence by the
Senior Deputy Mayor or in the absence of both by the Deputy Mayor
and by the examiner, Local Fund Accounts, Punjab.
(3) For the purpose of examination and audit of the Corporation
accounts the Examiner, Local Fund Accounts, Punjab shall have access
to all the Corporation accounts and to all records and correspondence
relating thereto and the Commissioner shall forthwith furnish to
the Examiner, Local Fund Accounts, Punjab, any explanation concerning
any receipts or expenditure which they may call for.
177. Report by Examiner, Local Fund Accounts,
Punjab. - (1)The Examiner, Local Fund Accounts, Punjab
shall-
(a) report to the Corporation any material impropriety
or irregularity which he may at any time observe in the expenditure
or in the recovery of moneys due to the Corporation or in the Corporation
accounts;
(b) furnish to the Corporation such information as it may from time
to time require concerning the progress of the audit.
(2) On receipt of the 'report under sub-section {1 ) the Corporation
shall take such action thereon as may be deemed necessary.
(3) As soon as may be after the commencement of each year the Examiner,
Local Fund Accounts, Punjab, shall deliver to the Corporation, a report
of the entire Corporation accounts for the previous year.
(4) The Commissioner shall cause the said report be the printed and
shall forward as soon as may be a printed copy *thereof to each councillor.
178. Action by Commissioner on the report.
- (1) The Commissioner, shall, as soon as may be, remedy defects
or irregularities, i/any, pointed out the said report and shall also
forward without delay to the Government so many copies of the said
report as maybe required by the Government so a brief statement of
the action, if any, taken or proposes to be taken thereon.
(2) If there is a difference of opinion between the Examiner, local
Fund Accounts, Punjab and the Commissioner or if the Commissioner
does not Punjab Municipal Corporation Act 1976 Section 179
69 remedy the defects or irregularities pointed out in the report
within a reasonable period the Examiner shall refer the matter to
the Government whose decision shall be final and binding.
179. Procedure to be followed by Examiner,
Local Fund Accounts, Punjab. - ( 1 ) The Examiner, Local
Fund Accounts, Punjab shall audit the accounts of the Corporation
with the assistance of officer and other employees subordinate to
him.
(2) In the discharge of his functions under this section the Examiner,
Local Fund Accounts, Punjab, shall-
(a) audit the accounts of expenditure of the Corporation
and shall ascertain whether moneys shown therein as having been
disbursed were legally available for, and applicable to, the service
or purpose to which they have been applied or charged, and whether
the expenditure conforms to the authority which governs it;
(b) audit the accounts of debts, deposits, sinking funds, advances,
suspense and remittance transactions of the Corporation and report
upon those accounts and upon the results of verification of the
balances relating thereto.
{3) The Examiner, Local Fund Accounts, Punjab shall examine and audit
the statement of accounts relating to the commercial services conducted
in any department of the Corporation, including the trading,
manufacturing and profit and loss accounts, and the balance-sheets
where such accounts are maintained under the orders of the Corporation,
and shall certify and report upon these accounts.
{4) The Examiner, Local Fund Accounts, Punjab, shall, in consultation
with the Commissioner and subject to any directions given by the Government,
determine the form and manner to which his reports on the accounts
of the Corporation shall be prepared and shall have authority to call
upon any officer of the Corporation to provide anv information necessary
for the preparation of these reports.
180. Power of Examiner, Local Fund Accounts,
Punjab to make queries, etc. and call for returns; etc. -
( 1 ) The Examiner, Local Fund Accounts, Punjab, may make such queries
and observations in relation to and of the accounts of the Corporation
which he is required to audit and call for such vouchers, statements,
returns and explanations in relation to such accounts, as he may think
fit.
(2) Every such query or observation as aforesaid shall be promptly
taken into consideration by the officer or authority to whom it may
be addressed and returned without delay with the necessary vouchers,
documents or explanations to the Examiner, Local Fund Accounts, Punjab.
{3) The powers of the Examiner, Local Funds Accounts, Punjab, with
regard to the disapproval of, and the procedure with regard to the
settlement of objections to the expenditure from the revenues of the
Corporation shall be such as may be prescribed in consultation with
the Examiner, Local Fund Accounts, Punjab and the Corporation.
(4) If the Examiner, Local Fund Accounts, Punjab, considers it desirable
that the whole or any part of the audit applied to any accounts which
he is required to audit shall be conducted In the offices In which
those accounts originate he may require that those accounts, together
with all books and documents having relation thereto, shall at all
convenient times be made available In the said offices for inspection.
(5) The Examiner, Local Fund Accounts, Punjab, shall have the power
to require that any books or other documents relating to the accounts
he is required to audit shall be sent for inspection by him: Provided
that if the documents are confidential he shall be responsible for
preventing disclosure of their contents.
(6) The examiner. Local Fund Accounts. Punjab, shall have authority
to frame standing orders and to give directions on all matters relating
to audit, and particularly in respect of the method and the extent
of audit to be applied and the raising and pursuing of objections. |
