Section 118 in The Himachal Pradesh Panchayati Raj Act, 1994
118. [ Audit of Panchayats. [Substituted by Act No. 9 of 2011, dated 22.1.2011.]
(1)There shall be an audit agency, in the Panchayati Raj Department, to conduct audit of accounts of Panchayats.(2)The audit agency shall consist of such officers and servants, to be appointed by the Director, as the State Government may deem fit from time to time.(3)The manner of audit of Panchayat accounts, payment of audit fees and action on such audit reports shall be such as may be prescribed.(4)Notwithstanding anything contained in sub-section (1), the accounts of Panchayat may be audited by the Accountant General, Himachal Pradesh and the Director of Local Fund Audit who shall have access to relevant information and records of the Panchayats:Provided that the audit of the accounts of Panchayats shall be conducted under the over all technical guidance and supervision of the Accountant General, Himachal Pradesh.(5)The annual technical inspection report of the Accountant General, Himachal Pradesh as well as the annual report of the audit shall be placed before the State Legislature]Chapter-VIII General Provisions Relating To Incorporation, Duration, Territorial Constituencies Of Panchayats And Qualification Etc. Of Office Bearers
