The Jammu and Kashmir Municipal Act, 2000Union territory Act of Jammu and Kashmir · Act 20 of 2000
(1) The accounts of the municipal fund shall be [audited by Comptroller and Auditor General of India] and the audit agency shall, for the purpose of audit have access to all the accounts and other records of the municipality.
(2) The audit agency shall within one month of the completion of the audit forward the copy of the audit note to the municipality and on receipt of the said report, the municipality shall, as soon as may be, remedy defects or irregularities if any pointed out in the report and shall forward without delay to the [State Government] through the Deputy Commissioner and the Director, so many copies of the said report as may be required by the Government with a brief statement of the action, if any, taken or proposed to be taken thereon.
(3) The Government shall on receipt of the audit report of the municipalities, lay them before the [State Legislature].
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
substituted, S.O. 3466 of 2020. . Substituted for “audited by a separate and independent audit agency under the control of the Director” by S.O. 3466 of 2020. * Now Government of Union territory of Jammu and Kashmir. ** Now Legislative Assembly of the Union territory of Jammu and Kashmir.
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