AUTHORISATION OF EXPENDITURE AND DISTRIBUTION OF REVENUESState · Jammu and Kashmir

Section 82 of The Jammu and Kashmir Reorganisation Act, 2019 in hindi

Reports relating to accounts of Jammu and Kashmir State.

(1)The reports of the Comptroller and Auditor-General of India referred to in clause (2) of article 151 relating to the accounts of the existing State of Jammu and Kashmir in respect of any period prior to the appointed day shall be submitted to the Lieutenant Governors of the successor Union territory of Jammu and Kashmir, and Union territory of Ladakh.
(2)The Lieutenant Governor of Jammu and Kashmir, thereafter shall cause the reports to be laid before the Legislature of the Union territory of Jammu and Kashmir.
(3)The Lieutenant Governor of Jammu and Kashmir may by order--
1. (a)declare any expenditure incurred out of the Consolidated Fund of Jammu and Kashmir on any service in respect of any period prior to the appointed day during the financial year 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
2. (b)provide for any action to be taken on any matter arising out of the said reports.

Summary

This section handles the past audit reports of the old state of Jammu and Kashmir.
The national auditor submits these historical reports to the Lieutenant Governors of both new territories.
The Lieutenant Governor of Jammu and Kashmir is responsible for presenting these reports to the new territory's legislature.
The Jammu and Kashmir Lieutenant Governor has the power to officially approve any past overspending revealed in these reports.
The Lieutenant Governor can also order any necessary action to be taken based on the findings in the reports.

Practical examples

1The national auditor finds that the old state government overspent its education budget by 10 crore rupees in 2017.

2The new Lieutenant Governor of Jammu and Kashmir issues a formal order declaring the 2017 overspending as authorized so the financial records can be finalized.

FAQ

1. Who receives the old audit reports under Section 82 of the Jammu and Kashmir Reorganisation Act?

Section 82 of the Act states the reports are submitted to the Lieutenant Governors of both the successor Union territory of Jammu and Kashmir and the Union territory of Ladakh.

2. Where are the audit reports presented under Section 82 of the 2019 Reorganisation Act?

Under Section 82 of the Act, the Jammu and Kashmir Lieutenant Governor causes the reports to be laid before the Legislature of the Union territory of Jammu and Kashmir.

3. How is past overspending handled under Section 82 of the Jammu and Kashmir Reorganisation Act?

Section 82 of the Act allows the Jammu and Kashmir Lieutenant Governor to issue an order declaring any past excess expenditure as duly authorized.

Test yourself

1.Under Section 82 of the Jammu and Kashmir Reorganisation Act, whose reports are being submitted regarding past accounts?

2.According to Section 82 of the 2019 Reorganisation Act, before which body must the reports be laid?

3.Under Section 82 of the Jammu and Kashmir Reorganisation Act, who can declare past excess expenditure as duly authorized?

4.Which period do the accounts refer to under Section 82 of the 2019 Reorganisation Act?

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