Section 46 in Arunachal Pradesh Urban and Country Planning Act, 2007
46. Accounts and Audit.
(1)Every Local Planning Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts including the balance sheet in such form as the State Government may by rules prescribe(2)The accounts of every Local Planning Authority shall be subjected to audit annually by the Accountant General of the State and any expenditure incurred by him in connection with such audit shall be payable by the Local Planning Authority to the Accountant General.(3)The Accountant General or any person appointed by him in connection with the audit of accounts of the Local Planning Authority shall have the same right, privilege and authority in connection with such audit as the Accountant General has in connection with the Government accounts and in particular shall have the right to demand the production of books accounts, connected vouchers and other documents and papers and to inspect the office of the Local Planning Authority.(4)The accounts of every Local Planning Authority as certified by the Accountant General or any other person appointed by him in this behalf together with the audit report thereon shall be forwarded annually to the State Government/ State Urban and Country Planning Board.
