Haryana Accountability of Public Finances (Amendment) Act, 2020
No: 1 Dated: Jan, 14 2021
Haryana Accountability of Public Finances Act, 2019
THE HARYANA ACCOUNTABILITY OF PUBLIC FINANCES (AMENDMENT) ACT, 2020
AN ACT
further to amend the Haryana Accountability of Public Finances Act, 2019.
Be it enacted by the Legislature of the State of Haryana in the Seventy-first year of the Republic of India as follows:-
1. (1) This Act may be called the Haryana Accountability of Public Finances (Amendment) Act, 2020.
(2) It shall come into force on such date, as the State Government may, by notification in the Official Gazette, specify.
2. In the long title of the Haryana Accountability of Public Finances Act, 2019 (hereinafter called the principal Act), for the words “auditing system”, the words “internal auditing system” shall be substituted.
3. In section 2 of the principal Act,-
(i) in clause (b), after the words “accountable and auditable entity”, the words “subject to the internal audit” shall be added at the end;
(ii) in clause (c), after the words “accountable and auditable entity”, the words “subject to the internal audit” shall be added at the end;
(iii) for clause (d), the following clause shall be substituted, namely:- ‘(d)“internal audit” includes internal pre-audit, internal concurrent audit, internal test audit, internal special audit, internal system audit, internal performance audit and such other examination of accounts, as may be specified;’;
(iv) for clause (f), the following clause shall be substituted, namely:- ‘(f) “internal concurrent audit” means a continuous internal audit of accounts of day-to-day transactions;’;
(v) in clause (i), for the words “performance audit”, the words “internal performance audit” shall be substituted;
(vi) clause (j) shall be omitted;
(vii) in clause (k), for the words “pre audit”, the words “internal pre-audit” shall be substituted;
(viii) in clause (m), for the words “special audit”, the words “internal special audit” shall be substituted;
(ix) in clause (n), for the words “system audit”, the words “internal system audit” shall be substituted;
(x) in clause (q), for the words “test audit”, the words “internal test audit” shall be substituted.
4. For section 3 of the principal Act, the following section shall be substituted, namely:-
“3. Internal audit of accounts.- Notwithstanding anything to the contrary contained in this Act and without prejudice to the powers and functions of the Comptroller and Auditor General (Duties, Powers and Conditions of Service) Act, 1971 (Central Act 56 of 1971), it shall be lawful to conduct an internal audit of accountable and auditable entity and to recover the cost of internal audit in respect of such accountable and auditable entity in such manner, as may be prescribed.”.
5. For section 4 of the principal Act, the following section shall be substituted, namely:-
“4. Separation of State Internal Audit and State Accounts Wing.- (1) There shall be an Internal Audit Wing and Accounts Wing headed by the Director, Internal Audit and Director, Accounts respectively who shall work under the supervision of Administrative Secretary to Government, Haryana, Finance Department.
(2) The manner of internal audit and maintenance of accounts of each accountable and auditable entity or of any specific entity shall be such, as may be prescribed.”
6. Sections 5 and 6 of the principal Act shall be omitted.