(1) The accounts of the municipal fund shall be 1[audited by Comptroller and Auditor General of India] and the audit agency shall, for the purpose of audit have access to all the accounts and other records of the municipality.
(2) The audit agency shall within one month of the completion of the audit forward the copy of the audit note to the municipality and on receipt of the said report, the municipality shall, as soon as may be, remedy defects or irregularities if any pointed out in the report and shall forward without delay to the *[State Government] through the Deputy Commissioner and the Director, so many copies of the said report as may be required by the Government with a brief statement of the action, if any, taken or proposed to be taken thereon.
(3) The Government shall on receipt of the audit report of the municipalities, lay them before the **[State Legislature].
(2) The audit agency shall within one month of the completion of the audit forward the copy of the audit note to the municipality and on receipt of the said report, the municipality shall, as soon as may be, remedy defects or irregularities if any pointed out in the report and shall forward without delay to the *[State Government] through the Deputy Commissioner and the Director, so many copies of the said report as may be required by the Government with a brief statement of the action, if any, taken or proposed to be taken thereon.
(3) The Government shall on receipt of the audit report of the municipalities, lay them before the **[State Legislature].
Source footnotes
1. Substituted for “audited by a separate and independent audit agency under the control of the Director” by S.O. 3466 of 2020.* Now Government of Union territory of Jammu and Kashmir.
** Now Legislative Assembly of the Union territory of Jammu and Kashmir.
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 2A · Substitution of expression.Section 3 · Classification of municipalities.Section 4 · Procedure for declaring muni-cipal area.Section 5 · Notification of intention to include a local area in a municipal area.Section 6 · Notification of intention to exclude local area from a municipal area.Section 7 · Exclusion of local area from a municipal area.India Code, Government of India. Text fetched 13 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.