Amendment of Section 91 of the Bihar Act 11, 2007

In section 91 of the said Act - (i) In sub-section-(2) of section 91 of the Act the words “Examiner of Local Accounts” shall be substituted by the words "Comptroller and Auditor General (C & AG)".

1. (ii) After sub-section (2) - Sub section-(2a) shall be inserted, namely - “The Comptroller & Auditor General of India shall provide Technical Guidance and Supervision (TGS) over the proper maintenance of accounts and audit thereof of Urban Local Bodies.”
2. (iii) In sub-section-(3) the words “Examiner of Local Accounts” shall be substituted by the words "Comptroller and Auditor General (C & AG)".
3. (iv) In sub-section-(6) the words “Examiner of Local Accounts” shall be substituted by the words "Comptroller and Auditor General (C & AG)".