Official Text
“Whoever, being a public servant, conducts any audit in a negligent or improper manner, shall be punished.”
Legal Analysis
Elements to Prove:
- Being public servant.
- Conducting audit.
- In negligent or improper manner.
Potential Defenses:
- Not a public servant.
- No negligence.
- Proper audit conducted.
Practical Examples
What Constitutes the Offense:
Government officials conducting superficial audits, public servants performing inadequate reviews, officials carrying out negligent examinations.
What Doesn't Constitute:
Thorough audits, proper reviews, or diligent examinations.
Punishment
Imprisonment up to 1 year, or Fine, or both