Section 59 in Puducherry Town and Country Planning Act, 1969
59. 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 accounts of every Planning Authority shall be subject to audit annually by the Accountant General or any officer authorised by him in this behalf.(3)The Accountant-General or any person appointed by him in connection with the audit of accounts of the Planning Authority shall have the same right, privilege and authority in connection with such audit as the Accountant-General has in connection with the Government accounts and in particular shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers to inspect the office of the Planning Authority.(4)The accounts of the Planning Authority as certified by the Accountant- General or any person appointed by him in this behalf together with the audit report thereon shall be forwarded to the Government and the Board.
