Section 100 in Kerala Town and Country Planning Act, 2016
100. Accounts and Audit.
(1)The Board, the District Planning Committees, the Metropolitan Planning Committees, the Development Authorities, the Municipal Corporations, the Municipal Councils, the Town Panchayats and the Village Panchayats shall maintain proper accounts and other relevant records in respect of the funds maintained by them under this Act and prepare an annual statement of accounts in such form as may be prescribed.(2)The accounts maintained under sub-section (1) shall be subject to audit annually, by the auditor under the Kerala Local Fund Audit Act, 1994 (14 of 1994).(3)All the accounts and other records of the Board shall be made available to the auditor for the purpose of the audit.(4)The Government shall cause the audit report to be laid, as soon as may be, after they are received, before the Legislative Assembly.
