Section 77 in The Gujarat Municipalities Act, 1963
77. Audit of accounts.
(1)Independently of the audit provided for under the provisions of the Gujarat Local Fund Audit Act, 1963 the municipal accounts may be audited at intervals and by such agency as may be prescribed in the rules of the municipality.(2)Notwithstanding anything contained in sub-section (1), the municipal accounts shall be audited at any time, if the State Government so directs.(3)The auditor shall, for the purposes of his office, have access to all the accounts and other records of the municipality.
