Section 121 in The Chhattisgarh Municipalities Act, 1961
121. Audit of Municipal accounts.
(1)Notwithstanding anything contained in Section 3 of the Chhattisgarh 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.[(1-A) Power of Auditor-The Auditor appointed under sub-section (1) of Section 121 may:-(a)require, by a notice, in writing, the production before him, or before any officer sub-ordinate to him, of any document which he considers necessary for the proper conduct of the audit;(b)require, by a notice in writing, any person accountable for, or having the custody or control of, any document, cash or article, to appear in person before him or before any officer subordinate to him;(c)require any person so appearing before him, or before any officer sub-ordinate to him, to make or sign a declaration with respect to such documents, cash or article or to answer any question or prepare and submit any statement; and(d)cause physical verification of any stock of articles and fixed assets and infrastructure assets in course of examination of accounts.](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.[(2-A) Placing of audited accounts before the House of the Council-The Chief Municipal Officer shall place the audited financial statement, the balance sheet and the report of the Auditor and his comments thereon before the House of the Council.] [Inserted by C.G. Act No. 16 of 2011, w.e.f. 24-2012.](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.
