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so8 ⁽³⁾

CHHATTISGARH ACT

(No. 1l of 2020)

THE CHHATTISGARH STHAMYA NIDHI SAMPARIKSHA

(SANSHODHAN) ADHINryAM, 2020

An Act further to amend the Chhattisgarh Sthaniya Nidhi

Sampariksha edhiniyam, L973, (No.43 of 1973).

Be it enacted by the Chhattisgarh Legislature in the Seventy-

First Year of the Republic of India, as follows:-

1. (1) This Act may be called. the Chhattisgarh Short title, extent

Sthaniya

Nidhi

Sampariksha

and

(Sanshodhan) Adhiniyast,2O2O.

commencement.

(21 It extends to the whole State of

Chhattisgarh.

(3) It sha1l come into force from the date of its

publication in the Offieial Gazette.

2.

, In the Chhattisgarh Sthaniya Nidhi ^{Amendment of}

.

-S-ampariksha ^{Adhiniyam, 1973, (No. 43 of the Principal Act.}

Lg73l, (hereinafter referred to as the ^'

Principal Act),-

(i), in Section 1, for sub-section (1), the

following shall be substituted,

namely:-

"(1) This Act may

Chhattisgarh

be called the

Amendment of

Section 2.

Sampariksha AdhiniYam,

Rajya

L973.',

(ii) for the words ^"Local Fund ^Audit",

wherever they occtlr, the words ^"State

Audit"' sha1l be substituted.

3.

In the Principal Act, in Section ^2,-

(i) in clause (a), after the words ^and

'punctrration "detailed audit,", the

words and punctuations ^{"Test audit,}

Pre-arrd.it, Concurrrent audit, ^Post

audit, Forensic audit, Financial ^audit,

ComPliance audit, Risk based ^audit,

Performance aud.it" shall ^{be inserted;}

and

(ii) after clause fi), the following ^shall

added, namely:-

'(k)"Test audit" means ^{arL audit of}

accounts for selected ^months/

duration and./or ^financial

.

transaction andlor

anY,

schemesi

',

2

er*€{Ertqq{, ftqio r qr 2o2o

so8 ^(s)

(1)"Pre-audit" means an audit before

payment, withdrawal or

adjustment out of a fund;

(m)"Concurrent audit" means an

audit on the spot, either

simultaneously with or soon

after the making of pa5rment,

withdrawal or adjustment out of

a fund;

(n) "Post audit" means an audit after

making of pa5rment, withdrawal

or adjustment out of a fund,

which is not concurrent audit

but includes Detailed Audit and

Test Audit;

(o)"Forensic audit' means an

examination and evaluation of a

firm's or

authorities or

individual's financial records to

derive evidence that can be used

. in a court of law or legal

proceeding;

s08 ⁽⁶⁾

er#gle {tqq*, ftqi6 r qT 2o2o

(p)"Financial audit" means . an

independent and

objective

evaluation of an authority's

financial reports and financial

reporting processes;

(q) "Compliance audit" means a

-nprocess of comprehensive review

with the focus on the

compliance of rules and

regulations prescribed for an

authority;

(r) 'Risk based audit' means an

audit style that focuses on the

analysis and management of ttre

risk of financial irregularities of

an institution;

(s) "Performance audit" mean the

assessment of the attainment of

a body's prograrns, actions,

operations,

riranagement

systems and processes with the

. economy, efficiency and

effectiveness of

available

resources;

Edfiq$ntn, frriq r qr 2o2o

so8 ^(z)

(t) "Schedule"

appended

means the Schedules

in this Adhiniyam;

4.

(u) "Surcharge" means an amount

for which the director makes a

person liab1e for 1oss, waste,

misapplication

or

misappropriation of any money

or other properties due to his

misconduct or delinquency;

. ^{(v)"Accou.nts" means financial}

transactions and all related

records of an authority."

In the Principal Act, in Section 7,-

(1) in sub-section (1), for the words "five

hundred rupees", the words "twent5r

five thousand ^- rupees" shall be

substituted; and

(21 in sub-section (3), before the words

"*hy the sanction" aitd after the

words "show cause", the words

"rlrithin

"

inserted.

thirly days" shall be

Amendment of

Section 7.

z

sor ⁽⁸⁾

effiqrq{wd, ft{i6 I qr 2o2o

Amendment ^of 5.

Section ^8-A'

In the Principal Act, in ^{Section B-A, for}

sub-section ⁽ⁱ ), the following ^{sha11 be}

substituted, namely:-

"(1) The annual report of ^{the Director,}

State Audit, in relation ^{to the}

audit of accounts of the ^{bodies as}

,Sferred in Schedules of ^sub-

section (1) of Section ^{4 and sub-}

section (3) of Section ^{2l of the}

Adhiniyam shaIl be ^{submitted to}

'

the State Government ^(Finance

Department)."