Audit of accounts.

262. Audit of accounts. - (1) The accounts of the Zilla Panchayat fund shall be aud ited by the Comptroller and Auditor General of India (hereinafter referred to as the auditor) in accordance with the provisions of the Comptroller and Auditor General (Duties, Powers and Conditions of Service) Act, 1971. (2) The auditor shall, for the pur pose of audit, have access to all the accounts and other records of the Zilla Panchayat. (3) The Government shall on receipt of the audit report of the Zilla Panchayats lay them before both the Houses of the State Legislature.