Section 15(2) in The Maharashtra Local Fund Audit Act, 1930
(2)In particular, and without prejudice to the generality of the foregoing power such rules may provide for all or any of the following matters, namely :—(a)the manner and form in which the accounts of a local authority, whose accounts are subject to audit under this Act, shall be kept and presented ;(b)the powers and duties of auditors and the procedure to be followed by them for conducting an audit and the times at which such audit may be conducted ; and(c)the manner in which all matters required to be published under this Act shall be published.
