Section 255 in The Himachal Pradesh Municipal Corporation Act, 1994
255. Audit of accounts.
(1)The accounts of the municipality fund shall be audited by a separate and independent audit agency [****] [The words 'under the control of the Director' deleted vide Act No. 20 of 2007.] and 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 State Government with a brief statement of the action, if any, taken or proposed to be taken thereon.(3)The State Government shall on receipt of the audit report of the municipalities, lay them before the State Legislature.
