72Accounts and audit
(1) Every municipality shall maintain such accounts for every financial year in such forms as may be prescribed and submit such statement to the Deputy Commissioner, the Director and the State Government and such accounts shall be audited by the Director, Local Fund Audit and Accounts of the Government of Manipur in such manner as may be prescribed.
(2) The municipality shall comply with such directions as the State Government may deem fit to issue after going through the audit report respecting it.
(3) The municipality shall pay out of the municipal fund such sum as may be determined by the State Government by way of charges for such audit.
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- 62 Municipal property and vesting thereof
- 63 Transfer of municipal property
- 64 Execution of contracts
- 65 Transfer of private roads, etc., to Nagar Panchayat or Council
- 66 Acquisition of land
- 67 Formation and custody for municipal fund
- 68 Credit of moneys to the municipal fund
- 69 Powers of the Nagar Panchayat or of the Council to borrow money
- 70 Application of municipal property and fund
- 71 Budget
- 72 Accounts and audit
- 73 Finance Commission for municipalities