Section 284(1) in Telangana Panchayat Raj Act, 2018
(1)The accounts of the Gram Panchayats, Mandal Praja Parishads and Zilla Praja Parishads shall be maintained in such manner and in such form as may be prescribed. The accounts maintained by the said local bodies shall be audited by the Director of State Audit appointed under section 3 of the Telangana State Audit Act, 1989, (Act 9 of 1989).