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State of Bihar - Section

Section 86 in The Bihar Panchayat Raj Act, 2006

86. Audit.

(1)The audit of the accounts of the Zila Parishad shall be carried out by the authority as may be prescribed by the Government and a copy of the audit note shall be forwarded to the Zila Parishad within one month of the completion of the audit.
(2)On receipt of the audit report referred to in sub-section (1), the Zila Parishad shall either remedy any defects or irregularities which have been pointed out in the audit and send to the Government within three months an intimation of its having done so or shall, within the said period, supply any further explanation to the prescribed authority in regard to such defects or irregularities as it may wish to give.
(3)Apart from audit conducted by the prescribed authority mentioned in sub-Section (1) above, concurrent audit or special audit of a Zila Parishad may be made in the manner prescribed for this purpose.