(2)The Comptroller and Auditor General of India shall provide Technical Guidance and Supervision (TGS) over proper maintenance of accounts and audit thereof of municipalities.Explanation. - The Technical Guidance and Supervision (TGS) over municipalities by the Comptroller and Auditor General of India shall include providing guidance regarding maintenance of accounts, auditing standards, certification guidelines, training for capacity building, comments on accounts and test audit of municipalities selected as a representative sample.(a)The Comptroller and Auditor General of India shall prepare an Annual Technical Inspection report based on the Technical Guidance and Supervision (TGS) and the test check of accounts of municipalities, to be placed before the Standing Committee.(b)The Annual Technical Inspection report of C&AG along with the Annual Report of the Director of Local Fund Audit shall be placed before the Legislature by the State Government.
