THE ANDHRA PRADESH GAZETTE
PART IV-B- EXTRAORDINARY
PUBLISHED BY ATHORITY HYDEARBAD, THURSDAY, APRIL 20, 1989
ANDHRA PRADESH ACTS, ORDINANCES AND REGULATIONS. ETC. The following Act of the Andhra Pradesh Legislative Assembly received the assent of the Governor on the 19th April, 1989 in the Andhra Pradesh Gazette for general information:ACT NO. 9 OF 1989 An Act to authorise the Director of State Audit to Audit the Accounts relating to Local Authorities or other Authorities and for matters connected therewith or incidental thereto. Be it inacted by the Legislative Assembly of the state of Andhra Pradesh in the Fortieth Year of the Republic of India as follows :1. (1) This Act may be called the Andhra Pradesh State Audit Act, 1989. (2) It extends to the whole of the State of Andhra Pradesh. (3) It shall be deemed to have come into force on the 7th January, 1989 Short Short title, extent and commencement
2. In this Act, unless the context otherwise requires – (a) `Audit` means Pre-Audit, post audit, Cent percent Audit, resident Audit, Test Audit, Special audit and such other examination of accounts as the Government may from time to time, specify; (b) `Auditor` means the Director of State Audit appointed under section 3 and includes any other person on whom all or any of the powers of the Auditor under this Act, are conferred: (c) `Cent percent Audit` means a post audit of all the transactions of a particular account of a specified period; (d) `Chief Executive Officer` means the Officer or authority vested with powers to administer the fund of Local authority or any authority specified in the Schedule ( hereinafter referred to as other authority specified ) and includes every officer by whatever designation known dealing with such local authority or other authority ; (e) ` Concurrent audit` means a post audit of day-to-day accounts of a specified period, with a general review of the accounts from time to time;
2 (f) `Director` means the Director of State Audit appointed under section 3; (g) `Fund` means any fund the control and management of which a local authority or other authority is legally entitled to and includes any cess, rate, duty fee or tax leviable by, and any property vested in, such authority; (h) `Government` means the State Government of Andhra Pradesh; (i) `Local Authority` means:(a) A municipal corporation constituted under the law relating to Municipal Corporation for the time being in force; (b) A municipal council constituted under the Andhra Pradesh Municipalities Act, 1965; (c) A Mandal Praja Parishad , A Zilla Praja Parishad or A Zilla Abhivrudhi Sameeksha Mandali constituted under the Andhra Pradesh Mandala Praja Parishads and Zilla Abhivrudhi Sameeksha Mandals Act, 1986; (d) A Gram Panchayat or a township constituted under the Andhra Pradesh Gram Panchayat Act 1964; (e) A market committee constituted under the Andhra Pradesh (Agricultural Produce and Livestock) Market Act, 1966; (f) Rashtra Karshaka Parishad, Commodities Federation and Mandal Karshaka Parishads constituted under the Andhra Pradesh Rashtra Karshaka Parishad and Allied Bodies Act, 1988; and (g) A Zilla Grandhalaya Samsta constituted under the Andhra Pradesh Public Libraries Act, 1960; (h) `Notification` means a notification published in the Andhra Pradesh Gazette and the word `notified` shall be constructed accordingly; (i) `Post Audit` means the detailed audit conducted after the transactions are completed; (j) `Pre audit` means the preliminary audit before receiving the money or arranging the payments; (k) `Prescribed` means prescribed by rules made under this Act; (l) `Resident Audit` means concurrent or pre audit of expenditure and review of receipts; (m) `Schedule` means the Schedule appended to this Act;
(n) `Special Audit` means an audit of accounts pertaining to a specified item or series of items requiring through examination. (o) `Surcharge` means the amount for which, the auditor in exercise...
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