Section 118(4) in The Himachal Pradesh Panchayati Raj Act, 1994
(4)Notwithstanding anything contained in sub-section (1), the accounts of Panchayat may be audited by the Accountant General, Himachal Pradesh and the Director of Local Fund Audit who shall have access to relevant information and records of the Panchayats:Provided that the audit of the accounts of Panchayats shall be conducted under the over all technical guidance and supervision of the Accountant General, Himachal Pradesh.
