Audit Department, the Council, shall have the option, subject to sanction of the State Government, to get its accounts audited by an outside agency.

Municipal authorities to remedy defects and report.

1. (1) The Council or the Chief Municipal Officer, as the case may be, shall forthwith remedy any defects or irregularities that may be communicated by the prescribed authority or Local Fund Audit Department or the outside auditing agency, as the case may be, and shall send a report to the State Government directly or through such authority as the State Government may prescribe, of the action taken by the Municipal authorities concerned within a period of three months from the date of receipt of the Audit Report: Provided that if there is difference of opinion between the Municipal authorities and the prescribed authority or the Local Fund Audit Department, or if the Municipal authority does not remedy any defect or irregularity within the said period of three months, the matter shall be referred to the State Government within such time and in such manner as may be prescribed by rules, and the State Government may pass such orders thereon as it thinks fit. The orders of the State Government shall be final and the Municipal authorities shall take action in accordance therewith.
2. (2) If within any period fixed by an order made by the State Government under sub-section (1), the Municipal authority concerned fails to comply with such orders, the provisions relating to defaults contained in Section 327, shall with all necessary modifications, be deemed to apply to this case and the State Government shall act accordingly. 122-A.-Social Audit.- Notwithstanding anything contained in this Act, the Council shall arrange for Social Audit in such manner as may be prescribed by the State Government.

The Madhya Pradesh* Municipalities Act, 1961

*छ-ग- राजपत्र दिनााँक 24-08-2001 के अदिसूचना क्रमाांक 2458/2001 दिनााँक 30-06--2001 के अनुसार "म-प्र." के स्थान पर "छ.ग."।