Audit of accounts

(1) The Government shall appoint auditors for auditing the accounts of receipts and expenditure of the municipal fund. Such auditors shall be deemed to be 'public servants' within the meaning of section 21 of the Indian Penal Code. (2) The Government may for any special reason to be recorded in writing by an order cause the accounts of any municipality to be audited by qualified auditors for one or more years subject to such conditions as may be specified.