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The Haryana Accountability of Public Finances Act, 2019

(Haryana Act No. 12 of 2019)

Last Updated 25th January, 2021 [hl726]

Haryana Government

Law And Legislative Department

(a) "accountable and auditable entity [subject to the internal audit]" 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-in-aid or contribution from State Government and all those entities that receive public monies from the State Government in any form including organizations which receive funds from the consolidated fund of 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 [subject to the internal audit];

[(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;]

(e) "authority" means an officer responsible for adherence to the provisions of this Act for each accountable and auditable entity;

[(f) "internal concurrent audit" means a continuous internal 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 Samiti or Zila Parishad constituted under the relevant law for the time being in force;

(h) "local fund" means-

(i) revenues administered by accountable and auditable 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 filling up of particular post or the rules relating to leave, pension etc.;

(ii) the revenue of any accountable and auditable entity which may be specially notified by the State Government;

(i) "[internal 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;

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(k) "[internal 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) "[internal special audit]" means an audit of accounts pertaining to a specified item or series of items requiring thorough examination;

(n) "[internal 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) "[internal 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.