Section 20 of The Uttarakhand Audit Act, 2012 — Power to make rule

(1) The State Government may make rules/manuals for the purpose of carrying out the provisions of this Act with the objective of upgrading and strengthening internal audit in the Government by equipping the staff associated with audit work with the necessary knowledge of the concept of audit and practical knowledge of its conduct. (2) Specifically and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-(a) Regulating the act of notifying such Auditee whose accounts are to be audited by the Director;(b) The rate of audit fee to be paid by the Auditee for audit under sub-section (3) of section 4 of the Act and the manner of its payment and recovery;(c) The form in which and the manner in which it shall be presented for audit;(d) The powers and duties of the audit team and the procedure to be followed for conducting audit and the time and place where such audit will be conducted;(e) The powers and duties of the Director;(f) Investigation, appeal and recovery in relation to surcharge;(g) Inspection of records by the audit team. (1) The State Government may by notification make rules for carrying out the purposes of this Act. (2) In particular, and without prejudice to the generality of the foregoing power such rules may provide for all or on any of the following matters, namely- (a) to regulate notification of the Audittee Department whose accounts to be audited by the Director; (b) the rate of audit fee to be paid by the Audittee Department for audit of accounts under sub-section (3) of section 4 of the Act, and the mode of its payment and realization; (c) the form and manner in which accounts shall be submitted for audit; (d) the powers and duties of auditor and the procedure to be followed for conducting audit and the time and places at which such audit may be conducted; (e) the powers and duties of the Director; (f) enquiry, appeal and recovery in respect or surcharge; (g) inspection of records by the auditors.