AP State Audit Act & Rules

Names the Andhra Pradesh State Audit Act, 1989, extends it to the whole State of Andhra Pradesh and deems it to have come into force on 07-01-1989.

Defines Audit, Auditor, Cent Percent Audit, Chief Executive Officer, Concurrent Audit, Director, Fund, Government, Local Authority, Notification, Post Audit, Pre-Audit, prescribed, Resident Audit, Schedule, Special Audit and Surcharge.

Provides for appointment of the Director of State Audit and other persons, their prescribed powers and functions, and the Director’s general control and superintendence over State Audit Department officers.

Authorises the Director to audit a Local Authority or other Authority specified in the Schedule, without prejudice to the powers and functions under the Comptroller and Auditor General (Duties, Powers and Conditions of Service) Act, 1971.

Requires every Chief Executive Officer to present annually for audit all accounts of the fund administered by that officer, within the prescribed period, form and manner.

Sets out the Auditor’s powers to require records, attendance and explanations; allows a reasonable compliance period of not less than three days; and ordinarily requires not less than one week’s written notice before audit.

Requires the Auditor, as soon as practicable after completion of audit, to prepare and send the audit report in the prescribed manner.

Identifies matters to be reported, including payments contrary to law, loss or waste caused by gross negligence or misconduct, sums not brought to account, and material impropriety or irregularity in expenditure or recovery.

Requires action on defects or irregularities, placement of the report and proposed action before a specially convened meeting within two months, and a further report or explanation to the Director within one month of that meeting.

Provides for disallowance, surcharge or charge, written reasons and service; an application to the competent court or appeal to Government within sixty days; and recovery of an unpaid certified sum as arrears of land revenue.

Requires an annual Consolidated Audit and Review Report to Government and requires the report concerning Local Authorities to be laid on the table of the Legislative Assembly.

Addresses wilful neglect or refusal to comply with a lawful requisition under the Act, the required sanction for prosecution and the court competent to try an offence.

Deems the Director and other persons exercising powers or functions under the Act to be public servants within the meaning stated in the source.

Protects action done or intended in good faith under the Act or the Rules made under it.

Allows Government, by notification and for recorded reasons, to add an Authority to or omit an Authority from the Schedule.

Empowers Government to make Rules by notification and provides for laying every Rule before the Legislative Assembly for the period stated in the Act.

Repeals the Andhra Pradesh State Audit Ordinance, 1989.

Names the Andhra Pradesh State Audit Rules, 2000 and states that they come into force at once.

Defines Act, group basis audit, illegal payments, other authority, review, special letter and surcharge certificate.

Sets out departmental functions, inspection, specified treatment where records are lost, disciplinary action, confidential files, group-basis audit and clarification of implementation difficulties.

Addresses post audit, concurrent audit, special audit and pre-audit under the stated conditions. It says audit should be completed within a reasonable time not exceeding two years after receipt of accounts and records, or reasons reported to Finance Department.

Requires annual accounts in the prescribed form. Where another enactment sets no time, the source specifies 31 May of the succeeding financial year.

Covers advance notice, written half-margin requisitions for records or explanations, acknowledgement, and consequences under section 12 of the Act.

Sets the approval and issue arrangements, report-submission controls, review responsibility, special letters and communication of approved reports.

The source requires the Chief Executive Officer to report rectification within two months of the audit report and within four months of the special letter, followed by further examination under section 9.

Sets out initiation, delegated authority, non-production of records, service of surcharge certificates, appeal or court process, payment and recovery.

Requires the Director to furnish Government an annual consolidated Audit Report and review report in the stated form and manner.

Treats issued audit reports as permanent records unless the Director orders destruction and assigns responsibility for preservation.

Addresses consistency of earlier provisions and consultation with Finance Department for later measures bearing on the Act and Rules.