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ACT V OF 2010 ACT V OF 2010 BALOCHISTAN LOCAL GOVERNMENT ACT, 2010 An Act to provide for the constitution and continuance of Local Government Institutions in Balochistan, and to consolidate law relating to the Local Government and to provide for the matters connected therewith and ancillary thereto. [Gazette of Balochistan, Extraordinary, 13th May, 2010] No. PAB/Legis: V(8)/2010, dated 13-5-2010.---The Balochistan Local Government Bill, 2010 having been passed by the Provincial. Assembly of Balochistan on 10th May, 2010 and assented to by the Governor, Balochistan on 11th May, 2010 is hereby published as an Act of the Provincial Assembly. Preamble.---Whereas the Constitution of Islamic Republic of Pakistan under Article 32 requires the State to encourage Local Government Institutions composed of elected representatives of the areas concerned and having special representation of peasants workers and women: Whereas the Constitution requires the provincial, government to decentralize the government administration under Article 140-A so as to facilitate expeditious disposal of its business to meet the convenience and requirements of the public: And Whereas it is expedient to consolidate the law relating to Local Government Institutions so as to the obligation in line with the requirements of the Constitution: Now therefore, it is enacted as under: CHAPTER IX LOCAL COUNCIL FINANCE 102. Audit.---(1) Director Local Fund Audit, as Audit Authority for Local Councils, shall, on the basis of such audit as he may consider appropriate or necessary, certify the accounts, compiled and prepared by the respective accounts official of the local council for each financial year; (2) The Director Local Fund Audit shall have the authority to audit and report on the accounts of stores and stock kept in any office of a local council. (3) The Director Local Fund Audit shall: (a) audit all expenditure from the Local Fund to ascertain whether the moneys shown in the accounts as having been disbursed were legally available for, and applicable to, the service or purpose to which they have been applied or charged and whether the expenditure conforms to the authority which governs it: (b) audit all transactions of the local council relating to Public Account; and (c) audit all receipts which are payable into a Local Fund and to satisfy himself that all such receipts which are payable into a local Fund have been properly and correctly deposited and rules and procedures relating to such receipts have been fully observed: (4) The Director Local Fund Audit shall have the authority:-- (a) to inspect any office of accounts, under the control of a local council, responsible for the keeping of initial or subsidiary accounts of the council; (b) to require that any accounts, books, papers and other documents which deal with, or form the basis of, or otherwise relevant to the transactions to which his duties in respect of audit extend, shall be sent to such place as he may direct for his inspection; (c) to inquire or make such observations as he may consider necessary, and to call for such information as he may require for the purpose of the audit, and the officials shall afford all facilities and provide record for audit and inspection and comply with requests for information in as complete a form as possible and with all reasonable expedition, and (d) to examine the Chairman/Vice-Chairman, or Mayor/Deputy Mayor as the case may, or any member or servant of the Local Council. (5) On completion of audit, the Director Local Fund Audit shall submit to Government and to Local Council an audit report which shall, among other things, clearly mention:-- (a) Cases of embezzlement, if any; (b) cases of loss, misappropriation, waste or misapplication; (c) cases of other irregularities in the maintenance of accounts. (6) The disposal of audit report shall be as prescribed by the Government and Rules made there under. (7) The annual audit report shall be published by every Local Council for information of public. (8) The Government shall constitute a Local Council Accounts Committee consisting of elected members and official members to review audit reports of the Local Councils and also to perform such other functions as may be prescribed.