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State of Madhya Pradesh - Section

Section 121 in The M.P. Municipalities Act, 1961

121. Audit of Municipal Accounts.

(1)Notwithstanding anything contained in Section 3 of the Madhya Pradesh Local Fund Audit Act, 1933 (IX of 1933), the annual accounts of every Council shall be subject to audit under the said Act and the Council shall be liable to pay such audit fee as the State Government may, from time to time, specify in this behalf.
(2)Copies of the Audit Report of the Auditor on the annual accounts of the Council under sub-section (1) shall be furnished to the State Government or such other authority as may be specified by the State Government in this behalf in addition to the President and the Chief Municipal Officer.
(3)If the accounts of the Council are not audited under sub-section (1) by the Local Fund Audit Department, the Council shall have the option, subject to sanction of the State Government, to get its accounts audited by any outside agency.