THE UTTARAKHAND AUDIT ACT, 2012

 - 1 - 

dze la[;k& 105      iathd`r la[;k&Mh0,u0@30&2012&2014 

¼ykblsUl Vw iksLV fonkmV izhisesUV½ 

                                  

ljdkjh xtV] mRrjk[k.M 

mRrjk[k.M ljdkj }kjk izdkf”kr 

vlk/kkj.k 

fo/kk;h ifjf”k’V 

Hkkx&1] [k.M ¼d½ 

¼mRrjk[k.M vf/kfu;e½ 

nsgjknwu] “kqdzokj 08 twu] 2012 bZ0 

T;s’B 18] 1934 “kd lEor~ 

mRrjk[k.M “kklu 

fo/kk;h ,oa lalnh; dk;Z foHkkx 

la[;k 166@fo/kk;h ,oa lalnh; dk;Z@2012 

nsgjknwu] 08 twu 2012 

vf/klwpuk 

fofo/k 

 **Hkkjr dk lafo/kku** ds vuqPNsn 200 ds v/khu jkT;iky egksn; us mRrjk[k.M fo/kku lHkk }kjk 

ikfjr mRrjk[k.M ys[kk ijh{kk fo/ks;d] 2012 dks fnukad 07 twu 2012 dks vuqefr iznku dh vkSj og 

mRrjk[k.M vf/kfu;e la[;k 02 o’kZ 2012 ds :i esa loZ&lk/kkj.k dh lwpukFkZ bl vf/klwpuk }kjk 

izdkf”kr fd;k tkrk gSA 

 



 - 2 - 

mRrjk[k.M ys[kk ijh{kk vf/kfu;e] 2012 

¿mRrjk[k.M vf/kfu;e la[;k 02 o”kZ 2012À 

 

 

vuqdzef.kdk 
 

/kkjk,a fooj.k i”̀B la[;k 

1- laf{kr uke] foLrkj vkSj izkjEHk  

2- ifjHkk”kk,a  

3- funs'kd vkSj vU; ys[kk ijh{kk vf/kdkfj;ksa dk laxBu  

4- ys[kk] ftldh ijh{kk dh tk;sxh vkSj ys[kk ijh{kk Qhl dk Hkqxrku dk fu/kkZj.k  

5- ys[kk ijh{kk ds fy;s vfHkys[kksa dks izLrqr fd;k tkuk  

6- vfHkys[k izLrqr djus vkSj O;fDr;ksa ls mifLFkr gksus ds fy;s vkfMV ny dh vis{kk 

djus dh ‘kfDr 

 

7- /kkjk 6 ds v/khu vf/k;kpu dh voKk djus ds fy, ‘kkfLr   

8- ys[kk ijh{kk fjiksVZ lEc) vkfMVh vkSj dqN vU; vf/kdkfj;ksa vkSj fudk;ksa dks Hksth 

tk;sxh 

 

9- /kkjk 8 ds v/khu funs’kd dh fjiksVZ ds Ik’pkr~ vuqlj.k dh tkus okyh izfdz;k  

10- funs’kd }kjk voS/k Hkqxrku ;k ?kksj mis{kk ;k nqjkpj.k ds dkj.k gqbZ gkfu ij vf/kHkkj 

yxk;k tkuk 

 

11- vf/kHkkj ds vkns’k ds fo:) vihy  

12- Hkw&jktLo ds cdk;s ds :Ik esa izHkkj dh olwyh  

13- izHkkj vkfn dk Hkqxrku  

14- funs'kd] vkfMV ny] vkfn yksd lsod gksaxs  

15- okn ij jksd  

16- ln~Hkko ls fd, x;s dk;ksZa dk laj{k.k  

17- vkfMV ny }kjk vfHkys[kksa dk fujh{k.k  

18- fofo/k   

19- viokn  

20- fu;e cukus dh ‘kfDr  

21- fujlu vkSj viokn  

 



 - 3 - 

mRrjk[k.M ys[kk ijh{kk vf/kfu;e] 2012 

¿mRrjk[k.M vf/kfu;e la[;k  02 o”kZ 2012À 

 

 mRrjk[k.M jkT; esa lHkh ljdkjh] foHkkxksa] lkoZtfud fuxeksa] ljdkjh dEifu;ksa] izfr”Bkuksa] lkfof/kd izkf/kdj.kksa] 

iapk;rh jkt laLFkkvksa] uxjikfydkvksa@uxjh; LFkkuh; fudk;ksa] ljdkjh lfefr;ksa dh ys[kk ijh{kk dh O;oLFkk djus vkSj 

mldks fofu;fer djus ds fy, 

vf/kfu;e 

Hkkjr x.kjkT; ds frjlBosa o”kZ esa mRrjk[k.M fo/kku lHkk }kjk fuEufyf[kr :i esa vf/kfu;fer gks%& 

laf{kIr uke] foLrkj 

vkSj izkjEHk 

1- ¼1½  bl vf/kfu;e dk laf{kIr uke mRrjk[k.M ys[kk ijh{kk vf/kfu;e] 2012 gSA 

¼2½  bldk foLrkj lEiw.kZ mRrjk[k.M jkT; esa gksxkA 

¼3½  ;g ,sls fnukad dks izor̀ gksxk] ftls jkT; ljdkj] vf/klwpuk }kjk] bl fufeRr fu;r 

djsaA 

 

ifjHkk”kk,a 2- bl vf/kfu;e esa]& 

¼d½ ^^ys[kk ijh{kk** ds vUrxZr leorhZ ys[kk ijh{kk] VSLV vkfMV] ‘kr izfr’kr ys[kk ijh{kk 

vkSj fo’ks”k ys[kk ijh{kk rFkk /kkjk 3 ds v/khu fu;qDr vf/kdkfj;ksa }kjk ys[kk dk 

fujh{k.k lfEefyr gS( 

¼[k½ ^^funs’kd^^ ls /kkjk 3 ds v/khu fu;qDr funs’kd] ys[kk ijh{kk ¼LFkkuh; fuf/k ys[kk 

ijh{kk rFkk lgdkfjrk@iapk;r ys[kk ijh{kk dks lfEefyr djrs gq,½ mRrjk[k.M 

vfHkizsr gS vkSj blds vUrxZr ,slk vf/kdkjh Hkh gS] ftls mDr /kkjk dh mi/kkjk ¼4½ 

ds v/khu funs’kd dh ‘kfDr;ka iznRr dh x;h gks( 

¼x½ ^^ys[kk ijh{kd** ds vUrxZr mldh lgk;rk ds fy;s /kkjk 3 ds v/khu fu;qDr funs’kd 

vkSj leLr vU; vf/kdkjh Hkh gS(    

¼?k½ ^^LFkkuh; izkf/kdkjh** ls uxjikfydk ;k uxj fuxe] uksVhQkbM ,fj;k desVh] Vkmu 

,fj;k desVh] ftyk ifj”kn] {ks= lfefr] xkao lHkk ;k ,slk dksbZ vU; izkf/kdkjh 

vfHkiszr gS] ftls Lok;r ‘kklu ;k xzke iz’kklu ds iz;kstukFkZ xfBr fd;k x;k gks ;k 

tks uxj ikfydk ;k LFkkuh; fuf/k dk fu;a=.k ;k izcU/k djus ds fy;s fof/kekU; :Ik 

ls gdnkj gks ;k ftls jkT; ljdkj }kjk ,slk dk;Z lkSaik x;k gks vkSj blds vUrxZr 

fuxfer ;k xSj&fuxfer dksbZ lkslkbVh] fudk; ;k laLFkk Hkh gS] ftls bl vf/kfu;e 

ds iz;kstukFkZ jkT; ljdkj }kjk] lkekU; ;k fo’ks”k vkns’k ls LFkkuh; izkf/kdkjh lwfpr  

     fd;k x;k gks( 

¼³½ ^^fo’ks”k ys[kk ijh{kk** ls fdlh fofufnZ”V vof/k ds ,sls ys[kk ;k fdlh fofufnZ”V ys[kk 



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en ;k enksa dh Jsf.k;ksa dh] ftlesa lokZaxh.k tkap dh vko’;drk gS] ijh{kk vfHkiszr 

gS] tks jkT; ljdkj ds vkns’k ls ;k foHkkxk/;{k@dk;kZy;k/;{k@vkgj.k ,oa forj.k 

vf/kdkjh ¼LFkkuh; fudk;@lgdkfjrk@iapk;r ys[kk ijh{kk dks lfEefyr djrs gq,½ 

ds vuqjks/k ij dh tk,( 

¼p½ ^^lkadsfrd ys[kk ijh{kk** ls izfro”kZ ds okf”kZd ys[kk dh lkekU; leh{kk lfgr ,slh 

ys[kk ijh{kk vfHkiszr gS] tks o”kZ ds fdlh ,d ;k vf/kd ekl ds] ftldk p;u ys[kk 

ny }kjk vrfdZr #i ls fd;k tk;s( 

¼N½ ^^laorhZ ys[kk ijh{kk** ls le;≤ ij fnu izfrfnu ds ys[kk ds dk;kZsRrj ys[kk 

ijh{kk vkSj ys[kk dh lkekU; leh{kk vfHkiszr gS( 

¼t½ ^^’kr izfr’kr ys[kk dh ijh{kk** ls fdlh fofufnZ”V vof/k ds fof’k”V ys[kk ds leLr 

laO;ogkjksa dh dk;kZsRrj ys[kk ijh{kk vfHkiszr gS( 

¼>½ ^^fofgr izkf/kdkjh** ls fdlh LFkkuh; izkf/kdkjh ds lEcU/k esa jkT; ljdkj }kjk bl 

fufeÙk] vf/klwpuk }kjk] fu;qDr dksbZ vf/kdkjh ;k fuxfer fudk; vfHkiszr gS( 

¼¥½ ^^LFkkuh; fuf/k** ls foRrh; gLriqfLrdk [k.M&nks] Hkkx nks ls pkj vkSj [k.M&ikap] 

Hkkx&,d esa ifjHkkf”kr LFkkuh; fuf/k vfHkiszr gS( 

¼V½ ^^vfHk;kpu** ls LFkkuh; izkf/kdkjh dh ys[kk ijh{kk vkSj ;k mlds fujh{k.k ds lEcU/k esa 

vf/kfu;e dh /kkjk 3 esa mfYyf[kr@vf/kd`r vf/kdkfj;ksa }kjk Li”Vhdj.k@lwpuk 

vfHkys[k ekaxs tkus ds fy;s fuxZr fd;s x;s i= vfHkiszr gS( 

¼B½ ^^/kkjk** ls vf/kfu;e dh dksbZ /kkjk vfHkiszr gS( 

¼M½ ^^jkT; ljdkj** ls mRrjk[k.M dh jkT; ljdkj vfHkizsr gS( 

¼<½ ^^eq[; lfpo** ls eq[; lfpo mRrjk[k.M ‘kklu vfHkizsr gS( 

¼.k½ ^^iz’kkldh; foHkkx** ls lEcfU/kr iz’kkldh; foHkkx mRrjk[k.M ‘kklu vfHkizsr gS( 

¼r½ ^^foRr foHkkx** ls foRr foHkkx mRrjk[k.M ‘kklu vfHkizsr gS( 

¼Fk½ ^^o”kZ** ls foRrh; o”kZ vfHkizsr gS( 

¼n½ ^^iqLrd gLrkUrj.k** ;g foRrh; laO;ogkjksa ds ,sls iz:iksa ij ykxw gksrk gS] ftlesa 

uxn vFkok xSj&uxn ys[kkvksa dh izkfIr tkjh fd;k tkuk lfEefyr ugha gSA ,sls 

laO;ogkj lkekU;r;k ljdkj ds nkf;Ro ,oa vkfLr;ksa dk izfrfuf/kRo djrs gSa] tks 

ifjfu/kkZj.k ds fy, ys[kkvksa dks izLrqr djrs gSa vFkok fdlh vU; dkj.kksa ds fy, 

fdUrq os ‘kqf);ksa vFkok la’kks/kuksa dk Hkh izfrfuf/kRo djrs gSa] tks fd ys[ks esa iwoZ esa gh 

fy, tk pqds gSa vkSj lEcfU/kr uxn] deZpkfjòUn vFkok iqLrdksa ds vUrj.k ls 

lEcfU/kr gS(  



 - 5 - 

¼/k½ ^^Lkjdkjh lsod** ls ,slk O;fDr vfHkiszr gS] tks fd ljdkjh lsok esa gks rFkk blds 

vUrxZr jkT; ljdkj ds v/khu lsok djus okys os O;fDr vkrs gS] ftudh lsok ‘krksaZ 

dks jkT;iky }kjk ^Hkkjr dk lafo/kku* ds vuqPNsn 309 ds v/khu fofgr fd;k tkrk 

gS( 

¼u½ ^^dk;kZy;k/;{k** ls dk;kZy; dk ofj”Bre jktif=r vf/kdkjh vfHkiszr gS( 

¼i½ ^^foHkkxk/;{k** ls ,d ,slk izkf/kdkjh vfHkiszr gS] tks fd jkT; ljdkj }kjk mn~?kksf”kr 

fd;k x;k gks] 

¼Q½ ^^vkfMVh** ls ,slk foHkkx] dk;kZy; vfHkizsr gS] ftldk vkfMV gks jgk gS tSls& 

foHkkxk/;{k] dk;kZy;k/;{k] vkgj.k ,oa forj.k vf/kdkjh ¼LFkkuh; fudk;] lgdkfjrk] 

iapk;r ys[kk ijh{kk dks lfEefyr djrs gq,½A 

 

funs'kd vkSj 

vU; ys[kk ijh{kk 

vf/kdkfj;ksa dh 

fu;qfDr 

3- ¼1½ ys[kk ijh{kk dk;Z dks lEikfnr djus ds fy, ,d laxBukRed <kapk cuk;k tk;sxkA 

¼2½  jkT; ljdkj] ,sls fucZU/kuksa vkSj ‘krksZa ij] tks mlds }kjk vo/kkfjr fd;s tk;a] 

funs’kd vkSj izR;sd ,sls vf/kdkjh dks vkSj muds deZpkfj;ksa dh fu;qfDr vkSj lsok dh 

‘krksZa ds lEcU/k esa micU/k dj ldrh gSA 

¼3½  fu;qDr O;fDr ,sls {ks= ds Hkhrj] ftls fu;qfDr izkf/kdkjh fofufnZ”V djsa] ,sls ‘kfDr;ksa 

dk iz;ksx vkSj ,sls drZO;ksa dk ikyu djsaxs] tks bl vf/kfu;e ds }kjk ;k v/khu 

mudks iznRr fd;s tk;aA 

¼4½  jkT; ljdkj] fdlh vf/kdkjh dks] tks izFke Js.kh vf/kdkjh ls fuEu u gks] dks funs’kd 

dh ‘kfDr;ka iznRr dh tk ldrh gSA 

¼5½ fofHkUu foHkkxksa esa vkarfjd ys[kk ijh{kk dks foRr foHkkx esa dsUnzh;dr̀ ¼lsUVªykbTM½ 

fd;k tk;sxk rFkk fof’k”V foHkkxksa ds vf/kdkj {ks= ls ckgj j[kk tk;sxkA 

¼6½  jkT; ljdkj fdlh vgZ dEiuh] QeZ rFkk laLFkk@lkslkbZVh ls vkmV lksflaZx ds 

ek/;e ls vkfMV djk ldrh gSA 

 

ys[kk] ftldh ijh{kk  

dh tk;sxh vkSj ys[kk  

ijh{kk Qhl dk  

Hkqxrku dk fu/kkZj.k 

4- ¼1½ jkT; ljdkj le;&le; ij vf/klwpuk }kjk vkfMVh dks fofufnZ”V dj ldrh gS 

ftudh ys[kk ijh{kk dh tkuh gSA  

¼2½  mi/kkjk ¼1½ ds v/khu vf/klwpuk tkjh gksus ij] ,sls vkfMVh ds ys[kk dh ijh{kk 

iw.kZr;k] ,slh fdlh vf/kfu;fer esa] ftlds }kjk ;k v/khu vkfMVh dk xBu fd;k 

x;k gS ;k mlds v/khu cuk;s x;s fdlh fu;e esa fdlh ckr ds gksrs gq, Hkh 

vf/kfu;e ds }kjk ;k v/khu micfU/kr jhfr ls dh tk;sxhA  

¼2½  vkfMVh] ftlds ys[kk dh ijh{kk dh tkuh gks] jkT; ljdkj }kjk le;&le; ij 



 - 6 - 

vko’;drkuqlkj fu/kkZfjr nj ij ys[kk ijh{kk Qhl dk Hkqxrku djsxkA  

¼3½ jkT; ljdkj] le;&le; ij vko’;Drkuqlkj ekuo fnol gsrq ‘kqYd dk 

fu/kkZj.k@iqufuZ/kkZj.k dj ldrh gSA lEikfnr ys[kk ijh{kk ds fy;s ‘kqYd dh x.kuk 

ys[kk ijh{kk gsrq fu/kkZfjr ekuo fnol ds vk/kkj ij gkssxhA 

 

ys[kk ijh{kk ds fy;s 

vfHkys[kksa dks izLrqr 

fd;k tkuk 

5- vkfMVh] ftldh ys[kk dh ijh{kk dh tkuh gS] ys[kk ijh{kk ds fy;s lHkh ys[kk 

foojf.k;ka] jftLVj] i=kofy;ka] vkSj i=kpkj ;k ,sls fdlh vU; nLrkost dk] ftudh 

vkfMV ny }kjk ekax dh tk;] izLrqr djsxk ;k djk;sxkA  

 

vfHkys[k izLrqr 

djus vkSj O;fDr;ksa 

ls mifLFkr gksus ds 

fy;s vkfMV ny dh 

vis{kk djus dh 

‘kfDr 

6- ¼1½  bl vf/kfu;e ds v/khu fdlh ys[kk&ijh{kk ds iz;kstukFkZ dksbZ vkfMV ny& 

¼d½  vkfMVh ls ,sls okmpj fooj.kh] ys[kk] jftLVj] i=koyh vkSj i=kpkj ;k ys[kk 

ds lEcU/k esa dksbZ vU; nLrkost] ftls vkfMV ny izHkkjh mfpr le>s] ,sls 

LFkku ij tgk¡ vkfMV ny funs’k ns fufnZ”V ;qfDr;qDr ds le; ds Hkhrj 

izLrqr djus ;k djkus dh fyf[kr :Ik esa vis{kk dj ldrk gS( 

¼[k½  fyf[kr :Ik esa& 

¼,d½ vkfMVh ds fdlh ,sls osrfud lsod ls tks ,sls okmpj fooj.kh] ys[kk] 

jftLVj] i=koyh vkSj i=kpkj ;k vU; nLrkost ds fy;s mRrjnk;h gksa 

;k ftldh vfHkj{kk ;k fu;a=.k esa os gksa] Lo;a mifLFkr gksus dh vis{kk 

dj ldrk gS( ;k  

¼nks½  ,sls O;fDr ls] ftldk izR;{k ;k vizR;{k :Ik ls vkfMVh ds v/khu fdlh 

dk;Z esa dksbZ va’k ;k fgr gks ;k ,sls fdlh O;fDr ls] ftldh mifLFkfr 

fdlh dfBukbZ ;k ifjfLFkfr dh Li”V djus ds fy;s vko’;d gks] Lo;a 

;k fdlh izkf/kdf̀r vfHkdrkZ ds ek/;e ls] vkns’k esa funsf’kr LFkku ij 

mlds le{k mifLFkr gksus vkSj fdlh iz’u dk mRrj nsus ds fy;s 

vis{kk dj ldrk gS( 

¼x½   vkfMVh ds v/khu vf/kdkjh ls ,sls LFkku ij] tgka ys[ks dh ijh{kk dh tk jgh 

gks ;k ,sls vU; LFkku ij tgka vkfMV ny funs’k ns] mlls feyus vkSj ml 

fcUnq dks ftl ij Li”Vhdj.k visf{kr gks] fyf[kr :Ik esa fofufnZ”V djus dh 

vis{kk dj ldrk gSA  

¼2½ ys[kkijh{kd] mi/kkjk ¼1½ ds v/khu Hksts x;s fdlh vf/k;kpu ;k lwpuk esa ;qfDr&;qDr 

vof/k fu/kkZfjr dj ldrk gS] tks de ls de rhu fnu dh gksxh] ftlds Hkhrj mDr 

vf/k;kpu ;k lwpuk dk ikyu fd;k tk;sxkA 

mailto:fu/kkZj.k@iqufuZ/kkZj.k


 - 7 - 

¼3½  ys[kkijh{kd] vkfMVh dks ftlds ys[kk dh ijh{kk dh tkuh gks] ftl fnukad ls ys[kk 

ijh{kk izkjEHk djus dk mldk izLrko gks] mldh lwpuk de ls de nks lIrkg iwoZ 

fyf[kr :Ik esa nsxk % 

ijUrq ;g fd ys[kkijh{kd vYikof/k dh lwpuk nsdj ;k dksbZ lwpuk fn;s 

fcuk] mlds dkj.kksa dks vfHkfyf[kr djrs gq, ys[kk&ijh{kk jkT; ljdkj ;k funs’kd 

ds funs’k ij izkjEHk dj ldrk gSA 

¼4½  ys[kkijh{kd dks bl vf/kfu;e ds v/khu vius drZO;ksa dk ikyu djus ds lEcU/k esa 

fuEufyf[kr izkf/kdkj gksxk %& 

¼d½ vkfMVh ds] ys[kksa dk fujh{k.k djuk] ftlds vUrxZr ifjlEifRr;ksa ;Fkk udn] 

ewY;oku oLrqvksa vkSj LVksj dk HkkSfrd lR;kiu Hkh gS(  

¼[k½ ;g vis{kk djuk fd ,slk dksbZ jftLVj] ogh] i=kfn vkSj vU; nLrkost] tks ,sls 

laO;ogkj ls] ftldh ys[kk ijh{kk djuk mldh lhek esa vkrk gks] lEcfU/kr ;k 

mldk vk/kkj ij gks ;k vU;Fkk mlls lqlaxr gks] ,sls LFkku ij vkSj ,sls fnukad 

dks ftls og vius fujh{k.k ds fy;s fu;r djs] Hkst fn;s tka;( 

¼x½ dk;kZy; ds izHkkjh O;fDr ls ,sls iz’u iwNuk ;k ,slh fVIi.kh djuk] ftls og 

vko’;d le>s vkSj ,slh lwpuk ekaxuk] ftls og ys[kk ijh{kk ds iz;kstu ds 

fy;s ;k fdlh ys[kk ;k fjiksVZ dks] ftls rS;kj djuk mldk drZO; gS] rS;kj 

djus ds fy;s vis{kk djsaA 

 

/kkjk 6 ds v/khu 

vf/k;kpu dh voKk 

djus ds fy, ‘kkfLr  

7-      /kkjk 6 dh mi/kkjk ¼1½ ds [k.M ¼d½ ;k [k.M ¼[k½ ;k [k.M ¼x½ ;k mi/kkjk ¼4½ ds 

[k.M ¼d½ ;k [k.M ¼[k½ ;k [k.M ¼x½ ds v/khu fof/kiwoZd dh x;h fdlh vfHkys[kksa 

dh vf/k;kpuk dh tku cw>dj mis{kk djuk ;k mldk ikyu djus ls bUdkj djus 

dks lafnX/k lR;fu”Bk dk izdj.k ekuk tk;sxk ,oa tks O;fDr fof/kiwoZd dh x;h fdlh 

vfHkys[kksa dh vf/k;kpuk dh tku cw>dj mis{kk djrk ;k mldk ikyu djus ls 

bUdkj djrk gS ds fo:) ykxw lsok’krksaZ ds vUrxZr vuq’kklukRed dk;Zokgh dh 

tk;sxhA  

ys[kk ijh{kk fjiksVZ 

lEc) vkfMVh vkSj  

dqN vU; vf/kdkfj;ksa  

vkSj fudk;ksa dks Hksth  

tk;sxh 

8- ¼1½ ys[kk ijh{kk dk;Z lEiUu gksus ds Ik’pkr~ ;Fkklk/; ‘kh?kzrk ls ys[kk ijh{kk dk ifj.kke 

,sls izi= esa vkSj ,slk fooj.k nsrs gq,] tSlk fofgr fd;k tk;] fuEufyf[kr nks Hkkxksa] 

esa vkfMVh ds izeq[k vf/kdkjh dks lalwfpr fd;k tk;sxk( vFkkZr~&  

¼d½  lkekU; vkSj egRoiw.kZ fo”k;ksa ij ftu ij fo’ks”k /;ku nsus dh vko’;drk gS] 

mu dk foospu djus okyh ys[kk ijh{kk vkSj fujh{k.k fVIi.kh( vkSj 



 - 8 - 

 ¼[k½  vkifRr;ksa dk fooj.k i=] ftlesa xkSa.k vkSj izkfof/kd vfu;ferrkvksa ls 

lEcfU/kr v’kksf/kr vkifRr;k¡ nh xbZ gksaA 

¼2½ ys[kk ijh{kk vkSj fujh{k.k fVIi.kh dh izfr;ka ,sls vf/kdkfj;ksa vkSj izkf/kdkfj;ksa dks Hkh 

Hksth tk;saxh] ftUgsa funs’kd }kjk vko’;d le>k tk;sA 

¼3½  funs’kd ys[kk dh ,d lagr ys[kk ijh{kk fjiksVZ rS;kj djsxk ;k djk;sxk vkSj mls 

jkT; fo/kku lHkk ds le{k j[ks tkus ds fy, jkT; ljdkj dks izfrOk”kZ HkstsxkA 

 

/kkjk 8 ds v/khu 

funs’kd dh fjiksVZ 

ds Ik’pkr~ vuqlj.k  

dh tkus okyh izfdz;k 

9- ¼1½  /kkjk 8 ds v/khu fjiksVZ izkIr gksus ij] vkfMVh dk izeq[k vf/kdkjh rRdky dk;Zokgh 

djsxk vkSj mlesa mBk;s x;s izR;sd fcUnq ij ,d ekl ds Hkhrj mRrj ys[kc) djsxk] 

ftlesa ml fcUnq ij dh x;h ;k fd;s tkus ds fy, izLrkfor dk;Zokgh nf’kZr gksxkA 

rRi’pkr~ ys[kk ijh{kk fjiksVZ vkSj izeq[k vf/kdkjh dh fVIi.kh ij le;c) vkfMVh dh 

fo’ks”k cSBd esa] tks ys[kk ijh{kk fjiksVZ dh izkfIr ds fnukad ls rhu ekl ds Hkhrj 

gksxh] fopkj fd;k tk;sxk vkSj fofu’p; fd;k tk;sxkA  

¼2½  vkfMVh dks ;g ns[kuk gksxk fd ys[kk ijh{kk fVIi.kh vkSj vkifRr;ksa ds  fooj.k&i= 

esa bafxr =qfV;ksa vkSj vfu;ferrkvksa dk fuokj.k ;k fuiVkjk ‘kh?kzrk vkSj lE;d~ :Ik 

ls rRijrk ls dj fn;k tk;A  

¼3½  vkfMVh dh fVIi.kh vkSj izR;sd fcUnq ij vkfMVh ds fofu’p; lfgr ys[kk ijh{kk 

fjiksVZ dh fVIi.kh;qDr izfr funs’kd ;k mlds }kjk fu;qDr vf/kdkjh dks mi/kkjk ¼1½ 

esa fufnZ”V cSBd gksus ds ,d ekl ds Hkhrj Hksth tk;sxhA fVIi.kh;qDr izfr esa izR;sd 

iSjk ds lkeus vfu;ferrkvksa ds fy;s mRrjnk;h in/kkjh dk uke vkSj muds fo:) 

dh xbZ ;k dh tkus ds fy;s izLrkfor dk;Zokgh nf’kZr dh tk;sxhA ys[kk ijh{kk 

vkifRr;ksa ds fuLrkj.k ds lEcU/k esa vkxs i=&O;ogkj lh/ks vkfMVh vkSj funs’kd ;k 

mlds }kjk izkf/kd̀r vf/kdkjh ds chp fd;k tk;sxkA  

¼4½ vkfMVh dh fVIi.kh vkSj vkfMVh ds fofu’p; lfgr ys[kk ijh{kk dh fVIi.kh;qDr izfr 

izkIr gksus ij] funs’kd ;k mlds }kjk bl fufeRr izkf/kdr̀ vf/kdkjh fjiksVZ esa pfpZr 

leLr ;k fdUgha fo”k;ksa ds lEcU/k esa &  

¼d½ vkfMVh }kjk dh x;h dk;Zokgh dks Lohdkj dj ldrk gS  vkSj vkifRr;ksa dk 

fuiVkjk dj ldrk gS( ;k  

¼[k½ funs’k ns ldrk gS fd fo”k; ij vfrfjDr vUos”k.k vxyh ys[kk ijh{kk esa ;k 

fdlh vkSj iwoZrj fnukad dks fd;k tk;( ;k 

¼x½ ;g /kkj.k dj ldrk gS fd fjiksVZ esa bafxr =qfV;ksa ;k vfu;ferrkvksa ;k muesa ls 



 - 9 - 

fdlh dk fujkdj.k ;k izfrdkj ugha fd;k x;k gSA 

¼5½ ¼d½ ;fn ;g /kkj.kk gS fd fjiksVZ esa bafxr vkfMVh ds ys[kk dh fdlh =qfV ;k 

vfu;ferrk dk fujkdj.k ;k izfrdkj ;qfDr;qDr le; ds Hkhrj ugha fd;k x;k 

gS rks funs’kd ,sls ekeys dks fofgr izkf/kdkjh vkSj jkT; ljdkj dh tkudkjh esa 

fo’ks”k :Ik ls yk;sxk vkSj jkT; ljdkj rRle; izòRr fdlh fofo/k ds v/khu 

jgrs gq,] fdlh ,slh dk;Zokgh dk funs’k ns ldrh gS] tks vko’;d le>h tk;(  

¼[k½ ys[kk ijh{kk dk;Z esa leUo; LFkkfir djus ds mn~ns’; ls eq[; lfpo] iz’kkldh; 

foHkkx rFkk foHkkxk/;{k ds Lrj ij vkfMV desVh dk xBu fd;k tk;sxkA xfBr 

vkfMV desVh dh fu;fer :i ls cSBd vk;ksftr djds izkIr vkfMV fjikssVksZa dk 

fjO;w fd;k tk;sxkA ljdkjh /ku ds nq:i;ksx] xcu] tkylkth] tSls egRoiw.kZ 

ekeyksa ij fo’ks”k /;ku fn;k tk;sxk] rkfd nks”kh O;fDr;ksa dks le; ls nf.Mr 

fd;k tk lds( 

¼x½ ;fn desVh ds lekus vkfMV fjiksVZ esa ljdkjh /ku ds nq:i;ksx 

¼Misappropriation½ ds izdj.k lkeus vkrs gSa] rks mudh Nkuchu dj 

mRrjnkf;Ro fu/kkZfjr djus dh dk;Zokgh dh tk;sxhA jktdh; /ku dh {kfr dh 

rqjUr olwyh fd;s tkus ds iz;kl fd;s tk;saxsA d`r dk;Zokgh ls foRr foHkkx dks 

voxr djk;k tk;sxk( 

¼?k½ vkfMVh ys[kk&ijh{kk vkifRr;ksa vkSj fujh{k.k izfrosnuksa ds fuiVkjs esa gqbZ izxfr 

ij lrdZ gksdj utj j[ksaxs vkSj iz’kkldh; foHkkx }kjk ml lEcU/k esa] tks Hkh 

lwpuk ekaxh xbZ gks mls rqjUr Hkstsaxs( 

¼M+½ foHkkx esa fopkjk/khu lHkh ys[kk ijh{kk vkifRr;ksa vkSj fujh{k.k izfrosnuksa ds 

fuLrkj.k ds fy;s foHkkxh; vf/kdkfj;ksa dh fu;r dkfyd cSBdsa Hkh cqykbZ tk;sxh 

vkSj muds ifj.kke ls iz’kkldh; foHkkx dks voxr djk;k tk;sxkA 

 

funs’kd }kjk voS/k 

Hkqxrku ;k ?kksj 

mis{kk ;k nqjkpj.k 

ds dkj.k gqbZ gkfu 

ij vf/kHkkj yxk;k 

tkuk 

10- ¼1½  ;fn lEc) O;fDr dks dkj.k crkus dk ;qfDr;qDr volj nsus ds Ik’pkr~ funs’kd dk 

lek/kku gks tk; fd vkfMVh ds fdlh /ku ;k lEifRr dh gkfu] nqO;Z; ;k nq:Ik;ksx 

vipkjh O;fDr ds nqjkpj.k ;k mldh vksj ls ?kksj mis{kk ds dkj.k gqvk gS] ;k ;g 

fd mDr O;fDr ,slk i{k g]S tks voS/k Hkqxrku djrk gS ;k ,slk Hkqxrku djus ds fy;s 

izkf/kdr̀ djrk gS] rks funs’kd] rRle; izòRr fdlh fof/k esa fdlh ckr ds gksrs gq, 

Hkh] fyf[kr vkns’k }kjk] ,sls O;fDr dks ;g funs’k ns ldrk gS fd og vkfMVh dks 

fofufnZZ”V fnukad ds iwoZ ,slh /kujkf’k] tks vkfMVh dks mlds /ku ;k lEifRr dh ,slh 



 - 10 - 

gkfu] nqO;Z; ;k nq:Ik;ksx dh izfriwfrZ djus ds fy;s U;k; laxr vkSj lkE;iw.kZ ik;h 

tk;] ml ij C;kt lfgr Hkqxrku djsa % 

ijUrq ;g fd fdlh vkfMVh ds fdlh izeq[k vf/kdkjh] lnL; ;k lsod ds 

fo:) bl vf/kfu;e ds v/khu vf/kHkkj dk dksbZ vkns’k ,sls /ku ;k lEifRr dh gkfu] 

nqO;Z; ;k nq:Ik;ksx gksus ds fnukad ls nl o”kZ dh lekfIr ds Ik’pkr~ ;k mlds 

vkfMVh ds izeq[k vf/kdkjh] lnL; ;k lsod u jg tkus ds fnukad ls N% o”kZ dh 

lekfIr ds Ik’pkr~] tks Hkh Ik’pkrorhZ gks] ugha fn;k tk;sxk %  

ijUrq ;g vkSj fd ;fn /ku ;k lEifRr dh gkfu] nqO;Z; ;k nq:Ik;ksx fdlh 

vkfMVh ;k mldh fdUgha lfefr;ksa ;k mi lfefr;ksa ds fdlh ladYi ds ifj.kkeLo:Ik 

gqvk gks rks olwy dh tkus okyh gkfu dh /kujkf’k dks leLr lnL;ksa esa] ftlds 

vUrxZr ,sls inkf/kdkjh Hkh gSa] ftuds lEcU/k esa vkfMVh ;k mldh lfefr;ksa ;k 

milfefr;ksa ds dk;ZòRr esa ;g lwpuk gks fd mUgksaus ,sls ladYi ds lEcU/k esa er 

fn;k Fkk ;k os rVLFk jgs] cjkcj&cjkcj ckaV fn;k tk;sxk %  

ijUrq ;g Hkh fd vfrdzfer LFkkuh; fudk;ksa@lgdkfjrk@iapk;r ys[kk 

ijh{kk dh fLFkfr esa ;fn /ku ;k lEifRr dh gkfu] nqO;Z; ;k nq:Ik;ksx iz’kkld ;k 

izHkkjh vf/kdkjh dh tks ljdkjh lsod gks] fdlh dk;Zokgh ds dkj.k gqvk gks rks 

ekeys dh lwpuk funs’kd }kjk jkT; ljdkj dks vko’;d dk;Zokgh ds fy;s nh 

tk;sxh % 

      ijUrq ;g vkSj Hkh fd fdlh èr vipkjh O;fDr ds fof/kd izfrfuf/k dk nkf;Ro 

er̀d dh lEifRr dh ml lhek rd gksxk] tks ,sls fof/kd izfrfuf/k dks izkIr gqbZ gksA 

¼2½  ;fn og O;fDr] ftls mi/kkjk ¼1½ ds v/khu fofu’p; dh ,d izfr nh tk;] mls ysus 

ls bUdkj djs rks ;g le>k tk;xk fd mlus ml fnu izkIr dj fy;k gS] ftl fnu 

mlus izfr ysus ls bUdkj fd;k FkkA 

¼3½  ;fn og vfUre vkns’k ds le; miyC/k u gks rks mlds izorhZ Hkkx lfgr mldk 

lkjka’k mlds vfUre Kkr irs ij jftLVªhd`r Mkd }kjk mls Hkst fn;k tk;sxk ;k 

mlds vfUre Kkr fuokl LFkku ij fpidk fn;k tk;xk vkSj ml ifj{ks= esa 

Mqx&Mqxh fiVokdj mldh mn~?kks”k.kk dh tk;xh vkSj blls ;g mi/kkj.kk dh tk;xh 

fd mls lE;d~ :Ik ls rkehy fd;k x;k gSA 

 

vf/kHkkj ds vkns’k  

ds fo:) vihy 

11- ¼1½  /kkjk 10 dh mi/kkjk ¼1½ ds v/khu fn;s x;s fdlh vkns’k ls O;fFkr dksbZ O;fDr] 

vkns’k dh izkfIr ds fnukad ls rhl fnu ds Hkhrj jkT; ljdkj dks fofgr jhfr ls 



 - 11 - 

vihy dj ldrk gSA 

¼2½ jkT; ljdkj mi/kkjk ¼1½ ds v/khu izLrqr dh x;h vihy dh lquokbZ djrs le; ,slh 

izfdz;k dk vuqlj.k djsxh] tSlh fofgr dh tk;A  

¼3½  jkT; ljdkj }kjk mDr vihy ij fn;k x;k vkns’k vfUre gksxkA 

 

Hkw&jktLo ds cdk;s 

ds :Ik esa izHkkj dh 

olwyh 

12- ;FkkfLFkfr] /kkjk 10 ;k /kkjk 11 ds v/khu vf/kHkkj ds vkns’k esa mfYyf[kr /kujkf’k dk 

Hkqxrku vf/kHkkfjr O;fDr }kjk vkns’k ds fnukad ls lkB fnu ds Hkhrj fd;k tk;xk 

vkSj ;fn mldk Hkqxrku ugha fd;k tk; rks mls funs’kd ds vkosnu&i= ij 

dysDVj }kjk Hkw&jktLo ds cdk;s ds :Ik esa olwy fd;k tk;xk vkSj vkfMVh dh 

fuf/k esa fofgr jhfr ls tek fd;k tk;xkA 

 

izHkkj vkfn dk 

Hkqxrku 

13- /kkjk 6 dh mi/kkjk ¼1½ ds v/khu vkfMV ny }kjk ;k /kkjk 6 dh mi/kkjk ¼4½ ds 

v/khu funs’kd }kjk dh x;h fdlh vf/k;kpu ds vuqikyu esa vkfMVh }kjk fd;k x;k 

leLr O;; ml vkfMVh dh fuf/k ls ns; gksxkA 

 

funs'kd] vkfMV 

ny] vkfn yksd 

lsod gksaxs 

14- funs’kd vkSj mlds v/khu dk;Zjr vkSj bl vf/kfu;e ;k blds v/khu cuk;s x;s 

fu;eksa ds v/khu ‘kfDr dk iz;ksx djus okys ;k iz;ksx djus ds fy;s izkf/kdr̀ 

vf/kdkjh vkSj vkfMV ny Hkkjrh; n.M lafgrk] 1860 dh /kkjk 21 ds vFkkZUrxZr yksd 

lsod gksaxsA 

 

okn ij jksd 15- tSlk fd bl vf/kfu;e esa micfU/kr gS mlds flok;] bl vf/kfu;e ds v/khu fdlh 

izkf/kdkjh }kjk fof/kd :Ik ls fn;s x;s fdlh vkns’k ij vkifRr djus ds fy;s fdlh 

flfoy U;k;ky; esa dksbZ okn ugha yk;k tk;sxk ;k vU; dk;Zokgh ugha dh tk;xhA 

 

ln~Hkko ls fd, x;s 

dk;ksZa dk laj{k.k 

16- jkT; ljdkj] funs’kd ;k fdlh vU; vf/kdkjh] vkfMV ny ;k funs’kd ds v/khuLFk 

deZpkjh ds fo:) dksbZ okn] vfHk;kstu ;k vU; dk;Zokgh ,sls dk;Z ds fy;s ugha dh 

tk ldsxh] tks bl vf/kfu;e ds v/khu ln~Hkko ls fd;k x;k gks ;k fd;s tkus ds 

fy;s rkRif;Zr gksA 

 

ys[kkijh{kd }kjk 

vfHkys[kksa dk fujh{k.k 

17- ¼1½  jkT; ljdkj] vf/klwpuk }kjk] bl vf/kfu;e ds iz;kstu ds fy;s /kkjk 3 ds v/khu 

fu;qDr vf/kdkfj;ksa esa ls ,sls O;fDr;ksa dks vkfMV vf/kdkjh] vkfMV izHkkjh  fu;qDr 

dj ldrh gS] ftUgsa og mfpr le>sa vkSj mudh vf/kdkfjrk dh LFkkuh; lhek;sa 

ifjfuf’pr dj ldrh gSA 



 - 12 - 

¼2½  bl fufeRr cuk;s x;s fdUgha fu;eksa ds v/khu jgrs gq, dksbZ viuh vf/kdkfjrk dh 

LFkkuh; lhek ds Hkhrj& 

¼d½ funs’kd] ys[kkijh{kd ;k ys[kk ijh{kk dh dk;Zokfg;ksa ds izHkkjh fdlh vU; O;fDr 

ds vkns’k ls mfpr le; ij loZnk fdlh ifjlj ;k LFkku esa ljdkj ;k fdlh 

LFkkuh; ;k vU; yksd izkf/kdkjh dh lsok esa dk;Zjr O;fDr;ksa dh ,slh lgk;rk 

ls ;fn dksbZ gks] ftls og mfpr le>s vkSj tks funs’kd ;k mlds }kjk izkf/kd̀r 

O;fDr }kjk vuqeksfnr gks] ys[kk ijh{kk dh dk;Zokfg;ksa ds lEcU/k esa fdlh 

jftLVj ;k vfHkys[k ;k i=kfn dh tkap djus ds iz;kstukFkZ izos’k dj ldrk gS 

vkSj fujh{k.k ds fy;s mls izLrqr djus dh vis{kk dj ldrk gS( 

¼[k½ lwpuk izkIr djus ds fy;s mlh LFky ij fdlh O;fDr ls izfriz’u dj ldrk gS( 

¼x½ vius ofj”B vf/kdkfj;ksa ds funs’kksa dks dk;kZfUor djus ds fy;s ,sls vfHkys[k ;k 

i=kfn dks] tks vko’;d gks] vfHkxzghr dj ldrk gS ;k mudh izfr;k¡ ys ldrk 

gSa ;k mu ij gLrk{kj dj ldrk gS( 

¼?k½ ,slh vU; ‘kfDr;ksa dk iz;ksx dj ldrk gS] tks fofgr dh tka;A 

 

fofo/k  18- bl vf/kfu;e ds v/khu fdlh ijh{kk ;k ys[kk ijh{kk ds iz;kstu ds fy;s funs’kd ;k 

vkfMV ny vkSj vihy ds iz;kstu ds fy;s vihy izkf/kdkjh dks ogh ‘kfDr;ka gksaxh] 

tks fuEufyf[kr fo”k;ksa ds lEcU/k esa flfoy izfdz;k lafgrk] 1908 ¼vf/kfu;e la[;k 5 

lu~ 1908½ ds v/khu fdlh okn ij fopkj djrs le; fdlh flfoy U;k;ky; esa 

fufgr gSa] vFkkZr& 

¼d½  fdlh O;fDr dks leu djuk vkSj mls mifLFkr gksus ds fy;s ck/; djuk vkSj 

‘kiFk ij mldh ijh{kk djuk( 

¼[k½  deh’ku tkjh djuk( 

¼x½  ‘kiFk&i= ij lk{; izkIr djuk( 

¼?k½  nLrkost dks izdV vkSj is’k djus dh vis{kk djuk( 

¼³½  dksbZ vU; fo”k;] tks fofgr fd;k tk;A 

 

viokn 19- ¼1½  vf/kHkkj ls lEcfU/kr fdlh ,slh dk;Zokgh dk] tks bl vf/kfu;e ds izkjEHk ds Bhd 

iwoZ rRle; izoR̀r fdlh fof/k ds v/khu fopkjk/khu gks] fuLrkj.k vkSj fdlh ,slh 

dk;Zokgh esa ikfjr vkns’k dk izorZu] ml fof/k ds vuqlkj bl izdkj fd;k tk;xk 

ekuksa bl vf/kfu;e ds micU/k izòRr ugha FksA 

¼2½  tSlk fd mi/kkjk ¼1½ esa micfU/kr gS mlds flok;] ,sls fdlh vkfMVh ds lEcU/k esa 



 - 13 - 

ftl ij ;g vf/kfu;e ykxw gksrk gS] bl vf/kfu;e ds izkjEHk ds i'pkr~ vf/kHkkj ls 

lEcfU/kr lHkh dk;Zokfg;ka] rRle; izoR̀r fdlh fof/k esa fdlh izfrdwy ckr ds gksrs 

gq, Hkh] bl vf/kfu;e ds v/khu lEiUu vkSj fuLrkfjr dh tk;axhA 

 

fu;e cukus dh  

‘kfDr 

20- ¼1½  jkT; ljdkj] ys[kk lEijh{kk dk;Z esa lEc) LVkQ dks ys[kk lEijh{kk dh vo/kkj.kk 

ds vko’;d vkSj mlds lapkyu ds O;ogkfjd Kku ls lfTtr dj ljdkj esa 

vkUrfjd ys[kk lEijh{kk ds mUu;u vkSj lqǹ<+ djus ds mn~ns’; ls bl vf/kfu;e ds 

iz;kstuksa dks dk;kZfUor djus ds fy;s fu;e@eSuqvy cuk ldrh gSA 

¼2½  fo’ks”k :Ik ls vkSj iwoZxkeh ‘kfDr dh O;kidrk ij izfrdwy izHkko Mkys fcuk] ,sls 

fu;eksa esa fuEufyf[kr lHkh ;k fdUgha fo”k;ksa ds fy;s O;oLFkk dh tk ldrh gS( 

vFkkZr~& 

¼d½ ,sls vkfMVh dks] ftlds ys[kk dh ijh{kk funs’kd }kjk dh tkuh gS] vf/klwfpr 

djus dk dk;Z fofu;fer djuk(  

¼[k½ vf/kfu;e dh /kkjk 4 dh mi/kkjk ¼3½ ds v/khu ys[kk ijh{kk ds fy;s vkfMVh }kjk 

Hkqxrku dh tkus okyh ys[kk ijh{kk Qhl dh nj vkSj mlds Hkqxrku vkSj mldh 

olwyh dh jhfr( 

¼x½ izi=] ftlesa vkSj jhfr] ftlds vuqlkj ys[kk lEijh{kk ds fy;s izLrqr fd;k 

tk;xk( 

¼?k½ vkfMV ny dks ‘kfDr;ka vkSj dRkZO; vkSj ys[kk ijh{kk djus ds fy;s vuqlj.k dh 

tkus okyh izfdz;k vkSj og le; tc vkSj LFkku tgk¡ ij ,slh ys[kk ijh{kk dh 

tk;xh( 

¼³½ funs’kd dh ‘kfDr;ka vkSj drZO;( 

¼p½ vf/kHkkj ds lEcU/k esa tkap] viyh vkSj olwyh( 

¼N½ vkfMV ny }kjk vfHkys[kksa dk fujh{k.kA 

 

fujlu vkSj viokn 21- ¼1½  mRrj izns’k LFkkuh; fuf/k ys[kk ijh{kk vf/kfu;e] 1984 ¼mRrj izns’k vf/kfu;e la[;k 

12 o”kZ 1984½ ¼mRrjk[k.M jkT; ds ifjizs{; esa½ ,rn~}kjk fujflr fd;k tkrk gSA 

¼2½  ,sls fujlu ds gksrs gq, Hkh] mi/kkjk ¼1½ esa fofufnZ”V vf/kfu;e ds v/khu d`r dksbZ 

dk;Z ;k dk;Zokgh bl vf/kfu;e ds v/khu d`r dk;Z ;k dk;Zokgh le>h tk;sxh ekukas 

;g lHkh lkjHkwr le; ij izòRr FkkA  

 

 

 



 - 14 - 

THE UTTARAKHAND AUDIT ACT, 2012 

[Uttarakhand Act No. 02 of  2012] 

 

INDEX 
 

Sections Particulars Page No. 

1. Short title, extent and commencement  

2. Definitions   

3. Constitution of Director and other Audit Officers   

4. Accounts subject to audit and payment of audit fees  

5. Production of Records for Audit  

6. Power of Auditor to require production of records and 

attendance of persons  
 

7. Penalty for disobeying under section 6  

8. Audit report to be sent to the Head of the Department, Head of 

the Office, Drawing and Disbursing Officer (with Local 

bodies, Cooperative, Panchayat Audit) and certain other 

officers and bodies  

 

9. Procedure to be followed after report of the Director under 

section 8 
 

10. Director to surcharge illegal payment or loss caused by gross 

negligence or misconduct  
 

11. Appeal against order of surcharge   

12. Recovery of charges as arrears of land revenue   

13. Payment of charges etc.  

14. Director, Auditor etc. to be public servant   

15. Bar of suits   

16. Protection for acts done in good faith  

17. Inspections of records by the Auditors  

18. Miscellaneous  

19. Savings   

20. Power to make rule  

21 Repeal and saving   

 

 

THE UTTARAKHAND AUDIT ACT, 2012 



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[Uttarakhand Act No.  02 of  2012] 

 

 

AN  

ACT 

to make provision for, and to regulate audit of all Government machineries, Public 

Corporation, Governmental Companies, Institutions, Statutory Authorities, Panchayati Raj 

Institutions, Municipalities, Urban Local Bodies, Governmental Committees in the State of 

Uttarakhand.  

Be it enacted by the Legislature of State of Uttarakhand in the Sixty–Third Year of the 

Republic of India as follows: --  

Short title,  

extent and  

commencement 

1. (1) This Act may be called the Uttarakhand Audit Act, 2012.   

(2) It extends to the whole of Uttarakhand. 

(3) It shall come into force on such date as the State Government may, 

by notification, appoint in this behalf.  

 

Definitions  2. In this Act :- 

(a) ‘Audit’ includes test audit, concurrent audit cent-per-cent audit and 

special audit and also inspection of accounts by the officers 

appointed under section 3;  

(b) 'Director' means the Director, Audit (with Local Funds Audit and 

Co-operative,Panchayat Audit) Department, Uttarakhand appointed 

under section 3 and interalia includes such officer on whom powers 

of the Director are conferred upon under sub-section (4) of said 

section;  

(c) ‘Auditor’ also includes Director and all other Officers appointed 

under section 3 for their assistance; 

(d) ‘Local authority' means Municipal Board or Municipal 

Corporation, Notified Area Committee, Town Area Committee, 

Zila Parishad, Kshettra Samiti, Village Sabha or any other authority 

constituted for the purpose of local self-Government or village 

administration or legally entitled to or entrusted by the State 

Government with the control or management of municipal or local 



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fund and includes any Society, Body or Institution, whether 

incorporated or not notified by the State Government by general or 

special order to be a local authority for the purposes of this Act;  

(e) 'special audit' in relation to a local authority means an audit of 

account for a specified period or pertaining to a specified item or 

series of items, of account requiring exhaustive checking conducted 

under the orders of the State Government or on the request of the 

Head of the Department, Head of the Office, Drawing and 

Disbursing Officer (with Local bodies, Co-operative, Panchayat 

Audit);  

(f) 'test audit' means an annual audit of accounts of one or more 

months in a year selected at random by the auditor with a general 

review of the accounts of the year; 

(g) 'concurrent audit' means a post audit of day-to­day accounts with 

a general review of the accounts from time to time; 

(h) 'cent per cent audit' means a post audit of all the transactions of a 

particular account of a specified period;  

(i) 'Prescribed Authority' in relation to a local authority means an 

officer or a body corporate appointed by the State Government, by 

notification in this behalf;  

(j) ‘Local Fund’ means local fund as defined in Financial Hand Book, 

Volume –II, Part–1 to 4 and Volume–V, Part –1. 

(k) ‘Requisition’ means clarification, intimation letter issued on 

demand by mentioned, authorized officers in section 3 of this Act 

in relation of audit of local authority and or his inspection; 

(l) ‘Section’ means specified in any section of this Act; 

(m) ‘State Government’ means Government of Uttarakhand ; 

(n) “Chief Secretary” means Chief Secretary to the Government of 

Uttarakhand; 

(o) “Administrative Department” means concerned Administrative 

Department of Government of Uttarakhand; 

(p) “Finance Department” means Finance Department of 



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Government of Uttarakhand. 

(q) ‘Year’ means a financial year; 

(r) The word “Book Transfer” applies to such forms of financial 

transactions that do not include issuing of receipt of cash or non-

receipt accounts. Such transactions normally represent the liabilities 

and assets of the Government, which are presented to the accounts 

for settlement or for any other reasons but they also represent 

corrections and amendments, which have already been taken into 

account and are related to transactions concerning cash, staff or 

transfer of books; 

(s) “Government Servant” means a person who is employed in a 

Government service and includes persons serving under State 

Government whose service conditions are prescribed by the 

Governor under Article 309 of ‘the Constitution of India’; 

(t) “Head of the Office” means the senior most gazetted officer of the 

office; 

(u) “Head of the Department” means an authority declared so by the 

State Government; 

(v)  “Auditee” means the department/office whose audit is being 

conducted, such as Head of the Department, Head of the Office, 

Drawing and Disbursement officer (including local body, co-

operative, Panchayat audit); 

 

Appointment 

of Director and  

other Audit  

Officers 

 

3. (1) An organizational structure shall be constituted for performing the  

Audit Work.   

(2) The State Government may, on such terms and conditions as may 

be determined by it, appoint the Director, and every such officer, 

and may make provisions with regard to the appointment and 

conditions of service of their staff.  

(3) The persons appointed in such area, as the appointing authority may 

specify, exercise such powers and perform such duties as may be 

conferred or imposed on them by or under this Act.  

(4) The State Government may, by notification, confer upon the 



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powers of the Director to any officer not below the rank of a Class I 

officer.  

(5) The Internal Audit in various Departments shall be centralized 

within the Finance Department and shall be outside the purview of 

individual departments. 

(6) The State Government may permit to conduct audit through out-

sourcing from any eligible Firm, Company or Institution, Society. 

 
Accounts 

subject to audit 

and payment 

of audit fees 

4. (1) The State Government may, from time to time, by notification, 

specify the auditee, accounts of which are to be audited. 

(2) On the issue of notifications under sub-section (1), the accounts of 

auditee, shall, notwithstanding anything contained in any enactment 

by or under which such auditee is constituted or any rules made 

there under, be subject to audit in manner provided by or under this 

Act. 

(3) The auditee, whose accounts are to be audited, shall be liable to pay 

audit fees at the rates fixed by the State Government from time to 

time. 

(4) The State Government, from time to time, may determine or re-

determine the fees for man-days as per requirements. The 

calculation of fees for conducted audit shall be made on the basis of 

man-days prescribed for the audit. 

 
Production of  

Records for  

Audit 

5. The auditee, whose accounts are subject to audit, shall produce or 

cause to be produced all accounts, returns, registers, files and 

correspondence or any other documents as may be demanded by the 

auditors, for audit. 

 

Power of  

Auditor to  

require 

production of  

records and  

6. (1) For the purpose of any audit under this Act, the auditors may – 

(a) require the auditee, in writing, to produce or cause to be 

produced such vouchers, returns, accounts, registers, files and 

correspondence or any other voucher documents in relation to 

accounts, as the auditors may think fit, at such place as the 



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attendance of  

persons  

auditors may direct at and within a given reasonable time. 

(b)   Require in writing – 

(i) any salaried servant of the auditee, accountable for, or 

having the custody of or control of, such vouchers, 

returns, accounts, files and correspondence or other 

documents to appear in person; or 

(ii) may direct any person having directly or indirectly any 

share or interest in any work under the auditee or any 

person whose presence is deemed necessary for 

explaining any difficulty or circumstances to appear in 

person or by an authorised agent before him, at the place 

directed in the order and answer any question; 

(c)     require the officer under auditee, to meet them at a place, 

where the audit of the account is being conducted or such 

other place, as the auditor may direct, and specify in writing 

the point on which the explanation is required. 

(2) The auditor may, in any requisition or intimation sent under sub-

section (1) fix a reasonable period not being less than three days 

within which the said requisition or intimation shall be complied 

with. 

(3) The auditor shall give auditee whose accounts are to be audited not 

less than two weeks notice in writing of the date on which he 

proposes to commence the audit : 

Provided that the auditor may, on direction by the State 

Government or the Director, start the audit by giving a shorter 

notice or without giving any notice recording the reasons thereof in 

writing. 

(4) The Auditor shall, in connection with the performance of their 

duties under this Act, have authority: -  

(a) to inspect the accounts of auditee including physical 

verification of assets, such as cash, valuables and stores; 

(b) to require that any registers, books, papers and other 

documents which deal with or form the basis of or are 



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otherwise relevant to the transactions to which their duties in 

respect of audit extend, shall be sent to such place and on such 

dates as they may appoint for their inspection; 

(c) to put such queries or make such observations as they may 

consider necessary, to the person in-charge of the office and 

to call for such information as they may require for the 

purpose of the audit or the preparation of any account or 

report which is their duty to prepare. 

 

Penalty for  

disobeying  

under section 6 

7. Act of willful negligence or refusal to comply with any requisition 

of records lawfully made under clause (a) or clause (b) or clause (c) 

of sub-section (1) or clause (a) or clause (b) or clause (c) of sub-

section (4) of section 6 shall be a case of doubtful integrity and the 

person who so willfully neglects or refuse to comply with  

requisition of records lawfully made shall be liable to disciplinary 

actions under the service rules applicable. 
 

Audit report to  

be sent to the  

Head of the  

Department,  

Head of the  

Office, Drawing  

and Disbursing  

officer (with  

Local bodies,  

Co-operative, 

Panchayat 

Audit) and  

certain other  

officers and  

bodies 

 

 

8. (1) As soon as practicable after completion of the audit, the result of 

audit shall be communicated to the Auditee in such form and 

containing such particulars as may be prescribed, in two parts, 

namely – 

(a) the Audit and Inspection Note dealing with the general and 

important matters which require particular attention, and 

(b) the objection statement containing outstanding objections 

dealing with minor and technical irregularities. 

(2) Copies of Audit and Inspection Note shall be sent to such officers 

and authorities as may be deemed considered necessary by           

the Director. 

(3) The Director shall prepare or cause to be prepared a consolidated 

report of accounts and shall forward the same to the State 

Government every year, for being laid before the State Legislative 

Assembly. 

 

Procedure to 9. (1) On receipt of the report under section 8, the auditee shall take 



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be followed 

after report of 

the Director  

under section 8 

immediate action and record replies within one month against each 

point raised therein, showing the action taken or proposed to be 

taken thereon. Thereafter, the audit report along with the comments 

of the auditee shall be considered and decision taken in a special 

meeting of the auditee concerned to be held within three months 

from the date of receipt of the audit report. 

(2) It shall be the responsibility of the auditee to see that the errors and 

irregularities pointed out in audit notes and objection statement are 

removed or settled promptly and with due respect. 

(3) An annotated copy of the audit report alongwith the comments of 

the auditee and the decision of the auditee on each point shall be 

sent to the Director or the officer appointed by him within one 

month of the holding of the meeting referred to in sub-section (1). 

The annotated copy will show against each para the name or names 

of officials responsible for irregularities and the action taken or 

proposed to be taken against them. Further correspondence 

regarding the disposal of audit objection shall be conducted directly 

between the auditee and the Director or the officer authorised by 

him. 

(4) On receipt of the annotated copy of the audit note along with the 

comments of the auditee and the decision of the auditee, the 

Director or the officer authorised by him in this behalf may, in 

respect of all or any of the matters dealt with in the report – 

(a) accept the action taken by the auditee and settle the objection; or 

(b) direct that the matter be further investigated at the next audit or 

at any earlier date; or 

(c) hold that the defects or irregularities pointed out in the report 

or any of them have not been removed or remedied. 

(5) (a)    If it is held that any defect or irregularity in the accounts of the 

auditee, pointed out in the report, has not been removed or 

remedied within a reasonable time, the Director may specially 

bring the matter to the notice of the Prescribed Authority and 

the State Government may, subject to any law for the time 



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being in force, direct any such action as may be considered 

necessary; 

 (b)  For the purpose of establishing co-ordination in audit work, 

audit committees shall be constituted at the Chief Secretary, 

Administrative Department and Head of the Department level. 

The meeting of these committees shall be held regularly and 

audit reports received shall be reviewed. Special attention 

shall be given to the important matters like misappropriation 

of Government money, defalcation and fraud so that the guilty 

are timely punished; 

(c) If the committee notices case of misappropriation of 

Government money in audit report, the matter shall be probed 

and the responsibility of the Government servant responsible 

shall be fixed. Efforts shall be made to recover the 

Government money immediately and Finance Department 

shall be informed of the action taken; 

 (d)  The auditee shall keep a close watch on objections raised in 

audit and on the progress made in settlement of inspection 

reports. The auditee shall submit the required information in 

this regard immediately to the Administrative Department; 

(e)  Periodic meetings of departmental officers shall be called upon 

to dispose off the objections and the inspection reports of all 

audits under consideration and appraise the Administrative 

Department with the results. 

Director to  

surcharge 

illegal payment 

or loss caused  

by gross  

negligence or  

misconduct  

10. (1)  If, after giving the person concerned a reasonable opportunity for 

showing cause, the Director is satisfied that the loss, waste or 

misappropriation of any money or property of the auditee, is a 

direct consequence of misconduct on the part of delinquent person, 

or gross neglect on his part, or that the said person being a party to 

making or authorising the making of the illegal payment, the 

Director, notwithstanding anything contained in law for the time 

being in force, may, by order in writing, direct such person to pay 

to the auditee before a specified date the amount together with 



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interest thereon, as may be found just and equitable to reimburse 

the auditee for such loss, waste or misapplication of its money or 

property: 

Provided that no order of surcharge shall be made under this 

Act against any auditee, member or servant of any auditee after the 

expiry of ten years from the concurrence of such loss, waste or 

misapplication of money or property or after expiry of six years 

from the date of his ceasing to be a auditee, member or servant of 

the auditee, whichever is later : 

Provided further that in the case of loss, waste or 

misapplication of money or property occurring as a result of a 

resolution of an Auditee or, of any of its committees or sub-

committees, the amount of the loss to be recovered shall be divided 

equally among all members including office bearers who are 

reported in minutes of the Auditee or of its committees or sub-

committees as having voted for or who remained neutral in respect 

of such resolution : 

Provided also that in case of superseded local bodies, 

Cooperative, Panchayat audit, if loss of waste or misapplication of 

money or property is due to any action of the Administrator or 

officer in charge who is a Government servant, the matter shall be 

reported by the Director to the State Government for necessary 

action : 

Provided also further that the liability of a legal representative 

of a deceased delinquent person shall be to the extent of the 

property of the deceased, which has come to the hands of such legal 

representative. 

(2) If the person to whom a copy of the decision is furnished under sub-

section (1) refuses to receive it he shall be deemed to have duly 

received it on the day on which the copy was refused by him. 

(3) If he is not available at the time of final order its gist along with the 

operative portion shall be sent to him at his last known address by 

registered post or shall be affixed at his last known residence and 



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shall be proclaimed by beat of drum in the locality and this will 

give rise to a presumption of due service. 

 

Appeal against 

order of  

surcharge  

11. (1) Any person aggrieved by an order made under sub-section (1) of 

section 10 may within thirty days from the date of receipt of the 

order by him, prefer an appeal in the prescribed manner to the State 

Government.  

(2) The State Government, while hearing an appeal preferred under sub-

section (1), follow such procedure as may be prescribed.  

(3) The order passed by the State Government, in the appeal shall be 

final. 

 

Recovery of  

charges as  

arrears of land  

revenue  

12. The sum stated in the order of surcharge under Section 10 or 

Section 11, as the case may be shall be paid by the person 

surcharged, within sixty days of the date of the order, and if not so 

paid, may, on the application of the director be recovered by the 

collector as arrears of land revenue and deposited in the fund of the 

audittee in the manner prescribed. 

 

Payment of  

charges etc. 

 

13. All expenses incurred by the Audittee Department in compliance 

with any requisition made by the auditor under sub-section (1) of 

section 6 or by the Auditor under sub-section (4) of section 6 shall 

be payable out of the funds of that audittee. 

Director, 

Auditor etc. to  

be public  

servant  

14. The Director and the officers and Auditors working under the 

Director and exercising or authorized to exercise posers under this 

Act or the Rules made thereunder shall be public servants within 

the meaning of section 21 of the Indian Penal Code, 1860. 

 

Bar of suits  15. Save as, provided in this Act, no suit or other proceedings shall be 

brought in any civil court to call in question any order lawfully 

made by any authority under this Act.  

 

Protection for  

acts done in  

16. No suit, prosecution or other proceedings shall lie against the State 

Government, Director or any other officer, auditor or subordinate to 



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good faith the Director for anything done or purporting to have been done, in 

good faith, under this Act.  

 

Inspections of  

records by the  

Auditor 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)  The State Government may, by notification, appoint such persons as 

it thinks fit to be audit officer, audit-in-charge, from amongst the 

officers appointed under section 3 for the purposes of this Act, and 

define the local limits of their jurisdiction.  

(2)  Subject to any rules made in this behalf, any officer may, within the 

local limits of his jurisdiction-  

(a) enter at all reasonable hours, with such assistance, if any, or 

persons in the service of the Government or any local or other 

public authority as he thinks fit and as approved by the 

Director or the person authorized by him, any premises or 

place for the purpose of examining any register or record or 

papers in connection with the audit proceedings under the 

orders of the Director or the Auditor, or any other person in 

charge of the audit proceedings, and require the production 

thereof for inspection;  

(b) interrogate any person on the spot to elicit information;  

(c) seize or take copies or sign such record or papers as may be 

necessary to carry out the directions of his superior officers;  

(d) exercise such other powers as may be prescribed.  

Miscellaneous 18. For the purpose of any examination or audit under this Act, the 

Director or the Auditor and for purpose of appeal, the appellate 

authority shall have the same powers as vested in a civil court under 

the Code of Civil Procedure, 1908 (Act No. V of 1908), when 

trying a suit in respect of the following matters, namely- ,  

(a) summoning and enforcing the attendance of any person and 

examining him on oath;  

(b) issuing commissions :  

(c) receiving evidence on affidavits;  

(d) require the documents to be revealed and submitted;  

(e) any other matter which may be prescribed.  

 



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Savings  19. (1)  Any proceeding relating to surcharge, pending under any law for the 

time being in force immediately before the commencement of this 

Act, shall be disposed of, and any order passed in any such 

proceeding shall be enforced, in accordance with such law as if the 

provisions of this Act were not in force.   

(2) Save as provided in sub-section (1), all proceedings relating to 

surcharge in respect of any local authority to which this Act applies, 

shall after the commencement of this Act, be taken and disposed of 

under this Act, notwithstanding anything to the contrary contained 

in any law for the time being in force.  

 

Power to make  

rules 

20. (1) The State Government may by notification make rules for carrying 

out the purposes of this Act.  

(2) In particular, and without prejudice to the generality of the foregoing 

power such rules may provide for all or on any of the following 

matters, namely-  

(a) to regulate notification of the Audittee Department whose 

accounts to be audited by the Director;  

(b) the rate of audit fee to be paid by the Audittee Department  

for audit of accounts under sub-section (3) of section 4 of the 

Act, and the mode of its payment and realization; 

(c) the form and manner in which accounts shall be submitted for 

audit;  

(d) the powers and duties of auditor and the procedure to be 

followed for conducting audit and the time and places at 

which such audit may be conducted;  

(e) the powers and duties of the Director;  

(f) enquiry, appeal and recovery in respect or surcharge;  

(g) inspection of records by the auditors.  

 
Repeal and  

saving  

21. (1) The Uttar Pradesh Local Fund Audit Act, 1984 (Uttar Pradesh Act 

No. 12 of 1984) (to the context of State of Uttarakhand) is hereby 

repealed. 



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(2) Notwithstanding such repeal anything done or any action taken 

under the said Act shall be deemed to have been done or taken 

under the corresponding provisions of this Act.