Haryana Accountability of Public Finances Act, 2019
No: 12 Dated: Mar, 08 2019
Haryana Government
Law And Legislative Department
No. Leg. 12/2019. - The following Act of the Legislature of the State of Haryana received the assent of the Governor of Haryana on the 8th March, 2019 and is hereby published for general information :-
An Act to provide for accountability in the financial administration of the State by way of an efficient and effective system to facilitate accountability through appropriate accounting and auditing system of accountable and auditable entity and for matters connected therewith or incidental thereto.
Be it enacted by the Legislature of the State of Haryana in the Seventieth Year of the Republic of India as follows:-
1. (I) This Act may be called the Haryana Accountability of Public Finances Act, 2019.
(2) It shall come into force on such date, as the State Government may, by notification in the Official Gazette, specify.
2. In this Act, unless the context otherwise requires,-
(a) "accountable and auditablc entity" means all the Departments. Boards, Corporations, Co-operative Societies. Universities, local authorities, statutory bodies, public institutions, and other authorities established, controlled or financed by the State Government, Non-Government Organizations which receive grant-inaid or contribution from State Government and all those entities that receive public monies from the Stale Government in any form including organizations which receive funds from the consolidated fund or the State:
(b) "account officer" means any person, including those outsourced or hired, who has been assigned the work to maintain the accounts of income and expenditure including financial book-keeping of an accountable and auditable entity;
(c) "audit officer" means any person, including those outsourced or hired, who has been assigned the work to verify the accounts of income and expenditure including financial book-keeping of an accountable and auditable entity
(d) "audit" includes pre audit, concurrent audit. post audit. test audit. special audit, system audit, performance audit and such other examination of accounts. as may be specified;
(e) "authority" means an officer responsible for adherence to the provisions of this Act for each accountable and auditable entity;
(f) "concurrent audit" means a continuous audit of accounts of day-to-day transactions;
(g) "local authority" means a municipal corporation. municipal council. municipal committee, Town Improvement Trust. Gram Panchayat, Panchayat Sarniti or Zila Parishad constituted under the relevant law for the time being in force:
(h) "local fund" means-
(i) revenues administered by accountable and auditablc entity which by law or rule having the force of law come under the control of State Government, whether in regard to proceedings generally or to specific matters such as the sanctioning of budget, sanction for creating or tilling up of particular post or the rules relating to leave, pl·ns11i11ctc.:
(ii) the revenue of any accountable and auditable entity which may be specially notified by the State Government;
(i) "performance audit" means an independent examination of a program, function, operation or the management systems and procedures of an accountable and auditable entity whether such entity is achieving economy, efficiency and effectiveness in the employment of available resources;
(j) "post audit" means the detailed audit conducted after the completion of transaction
(k) " pre-audit" means detailed examination of financial documents to ensure that all information is correct before the transaction is conducted;
(l) "prescribed" means prescribed by rules made under this Act;
(m) "special audit" means an audit of accounts pertaining to a specified item or series of items requiring thorough examination;
(n) "system audit" means an approach to evaluate and improve the effectiveness of a system in order to verify that the individual elements within the system are effective and suitable in achieving the stated objectives including Business Process Re-engineering;
(o) "State" means the State of Haryana;
(p) "State Government" means the Government of the State of Haryana in the administrative department;
(q) "test audit" means an audit to check transactions of a particular type of expenditure and receipt during a specified period;
(r) "University" means a University established or incorporated by an Act of the State Legislature and shall include University established under Central Act receiving grant-in-aid or contribution from State Government for any purpose.