Audit of the accounts of Council

(1) The Council shall cause to be maintained such books of account and other books in relation to its accounts in such form and in such manner, as may be prescribed; (2) The Council shall as soon as may be after closing its annual accounts, prepare a statement of accounts in such form and forward the same to the Government by such date, as the Government may determine; (3) The accounts of the Council shall be audited by Accountants General, Tripura and State Audit Directorate, at such times and in such manner, as may be prescribed; (4) The annual accounts of the Council together with the audit report thereon shall be forwarded to the Government and the Government shall cause the same to be laid before the State Legislature and shall also forward a copy of the audit report to the Council for taking appropriate action on the matters arising out of the audit report.