Section 248 in Rajasthan Panchayati Raj Rules, 1996
248. Audit of Accounts.
(1)The audit of the accounts of Panchayati Raj Institutions shall be governed by the provisions of the Rajasthan Local Fund Audit Act, 1954, and Rajasthan Local Fund Audit Rules, 1955 made under the said Act.(2)A test audit of the accounts may also be carried out on behalf of the Controller and Auditor General of India.
