Section 69 in Tamil Nadu Town and Country Planning Act, 1971
69. Accounts and Audit.
(1)Every planning authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts including the balance sheet in such form as may be prescribed.(2)The account of every planning authority shall be audited annually by such auditor as the Government may appoint in this behalf and any expenditure incurred in connection with such audit shall be payable from out of the Fund Account.(3)The auditor appointed under sub-section (2) shall, in connection with such audit, have such rights, privileges and authority as may be prescribed; and in particular, such auditor shall have the right to demand the production of books, accounts, connected vouchers and other documents and to inspect any of the offices of the planning authorities.(4)The accounts of every such planning authority as certified by such auditor together with the audit report thereon shall be forwarded to the Director before such date as the Government may specify in this behalf who shall consolidate the reports and submit the same to the Government through the Board.(5)Every planning authority shall comply with such directions as the Government may, after perusal of the report of the auditor, think fit to issue.
