Section 31 of The State of Arunachal Pradesh Act, 1986
- (1)The reports of the Comptroller and Auditor-General of India referred to in section 49 of the Government of Union Territories Act, 1963 (20 of 1963), relating to the accounts of the exising Union territory of Arunachal Pradesh in respect of any period prior to the appointed day, shall be submitted to the Governor of Arunachal Pradesh who shall cause them to be laid before the Legislative Assembly of the State.
- (2)The Governor may, by order,—
- (a)declare any expenditure incurred out of the Consolidated Fund of the existing Union territory of Arunachal Pradesh on any service in respect of any period prior to the appointed day during the financial year 1986-87 or in respect of any earlier financial year in excess of the amount granted for that service and for that year as disclosed in the reports referred to in sub-section (1) to have been duly authorised, and
- (b)provide for any action to be taken on any matter arising out of the said reports.
Summary
- This provision manages the audit reports for the union territory period before Arunachal Pradesh became a full state.
- It requires the Comptroller and Auditor-General of India to submit past accounting reports to the new Governor.
- The Governor is then responsible for placing these historical audit reports in front of the new state assembly.
- It grants the Governor the power to legally excuse past overspending from the financial year 1986-87 or earlier years.
- The Governor is also empowered to decide what administrative actions should be taken based on any issues raised in these reports.
Practical examples
FAQ
1. Under Section 31 of the 1986 Arunachal Pradesh transition law, who receives the historical audit reports from the Comptroller and Auditor-General?
The reports relating to the accounts of the existing union territory are submitted to the Governor of Arunachal Pradesh.
2. What must the Governor do with the audit reports according to Section 31 of the State of Arunachal Pradesh Act, 1986?
The Governor must cause the reports to be laid before the Legislative Assembly of the State.
3. Does Section 31 of the Arunachal Pradesh statehood legislation allow the Governor to forgive past budget overruns?
Yes, the Governor can declare any excess expenditure from the financial year 1986-87 or earlier to have been duly authorised.
Test yourself
Q1.Under Section 31 of the State of Arunachal Pradesh Act, 1986, which official's reports regarding past accounts are submitted to the Governor?
Q2.According to Section 31 of the 1986 Act for Arunachal Pradesh, who is responsible for presenting the audit reports to the Legislative Assembly?
Q3.According to Section 31 of the State of Arunachal Pradesh Act, 1986, the audit reports submitted by the Comptroller and Auditor-General are referred to under which older piece of legislation?
Q4.When looking at both Section 30 and Section 31 of the State of Arunachal Pradesh Act, 1986, what distinct financial powers are granted to the Governor?