Section 5 in The Maharashtra Local Fund Audit Act, 1930
5. Accounts to be submitted for audit at such period or periods as may be required.
The Chairman of every local authority, whose accounts are declared under section 4 to be subject to audit under this Act, shall present or cause to be presented for audit all accounts of its local fund in the manner and form prescribed by rules under section 15 to the auditor yearly or at such period or periods as may be required by the Commissioner.
