section 100X
Audit
The Manipur Municipalities (Sixth Amendment) Act, 2012(1) The Board shall cause its accounts to be audited annually by an auditor to be appointed by the State Government and the auditor so appointed shall have the right to demand the production of books, accounts, documents and other papers of the Board. (2) The annual accounts prepared as per provisions of sub-section (2) of section 100W shall be placed to the auditor for audit. As soon as the accounts have been audited, the Board shall send a copy thereof together with a copy of the report of the auditor to the State Government. (3) The Board shall comply with such directions as the State Government may, after perusal of the report of the auditor, think fit to issue in this behalf. (4) The Board shall pay out of the fund such sum as may be determined by the State Government by way of fees if any for such a audit. (5) The State Government should place the annual report of the Board together with the audit report before the State Legislature.
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