(1)The accounts of the Zilla Panchayat Fund shall be audited by the Comptroller and Auditor-General of India (hereinafter referred to as auditor), in accordance with the provisions of the Comptroller and Auditor-General's (Duties, Powers and Conditions of Services) Act, 1971 (Central Act 56 of 1971).(2)The auditor shall, for the purpose of audit, have access to all the accounts and other records of the Zilla Panchayat.(3)The Government shall on receipt of the audit report of the Zilla Panchayats lay them before the State Legislature.
