16. Default in the preparation and presentation of annual accounts for audit

  1. Proceedings in a Court of law against an Executive authority who has not presented for audit the annual accounts of the local authority/local fund concerned with in the time limit specified under sub-section (1) of the section 9 of the Act, shall be carried on by the Joint Director/Senior Deputy Director/Deputy Director who is in charge of audit of accounts of the local authority/local fund concerned. For imitating the proceedings, such officer shall file a compliant in writing of the facts constituting the offence in the court having jurisdiction in the area in which the head quarters of the local authority/local fund is situated.
  2. The show cause notice under sub-section (3) of Section 9 of the Act shall be issued by an officer not below the rank of a Deputy Director who is in charge of audit of accounts of the institution concerned in Form VII appended to these rules.