Section 87(2) in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
(2)Where the records are so kept, it shall be the responsibility of the Director of Municipal Administration either by himself or through any agency approved by Government to ensure that appropriate controls and procedures are exercised for the integrity and security of the data files and programmes and storage of back up of this data and its retrieval.Chapter - XXI Preparation of Opening Balance Sheet
