Section 266(1) in Andhra Pradesh Panchayat Raj Act, 1994
(1)The accounts of the Gram Panchayats, [Mandal Praja Parishads] [Substituted 'Mandal Parishads' by Act No. 41 of 2006, dated 23.9.2006.] and [Zilla Praja Parishad] [Substituted 'Zilla Parishad' by Act No. 41 of 2006, dated 23.9.2006.] shall be maintained in such manner and in such form as may be prescribed. The accounts maintained by the said local bodies shall be audited by the Director of State Audit appointed under Section 3 of the Andhra Pradesh State Audit Act, 1989 (Act 9 of 1989).
