Audit of accounts

Finance202627 sections

Statutory text

(1) An auditor shall conduct the audit annually/bi-annually or at such intervals, as he may deem fit.
(2) An auditor shall audit the accounts of a local authority or local fund in such manner, as may be specified and while conducting audit, an auditor shall exercise the powers and perform the functions of the Director under this Act.
(3) An auditor may also conduct pre audit, concurrent audit or post audit of any local authority or local fund as found necessary under the provisions of any law governing them or as may be directed by the Director in consultation with the Government.

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