Department' prior to the commencement of this Act, shall here-in-after be known as the 'State Audit Department'.

Audit of Accounts - Notwithstanding anything in any other law for the time being in force but without prejudice to the powers and functions of the Comptroller and Auditor General (Duties, Powers and Conditions of service)

Act, 1971 (Central Act 56 of 1971) , it shall be lawful for the Director to

conduct an audit in respect of any local authority or any other authority specified in the Schedule in the manner provided by or under this Act and to recover the cost of audit in respect of such authorities as may be specified by the Government, by order subject to such rules as may be made in this behalf.