Audit of Accounts

(1) The municipal accounts shall from time to time and once in every year at the least, be audited by an auditor appointed by the Government and also by such other agency, if any, as may be prescribed in the rules of the municipal council. Provided that subject to any other law for the time being in force, audit of all city Municipal Councils, Town Municipal Councils and Town Panchayats in a year shall be subjected to technical guidance and supervision by the Comptroller and Auditor General of India through complementary audit and submission of Annual Technical and Inspection Report. (2) The auditor or auditors shall, for the purposes of their office, have access to all the accounts and other records of the municipal council. (3) The municipal council shall pay from the municipal fund such charges for the audit as may be agreed upon, and in the case of a Government auditor, such charges as may be prescribed by the Government.