In section 246 of the principal Act,
(a) in sub-section (1), after the word and bracket “auditor)” the words, figures and brackets “The Comptroller and Auditor General shall provide technical guidance and supervision for audit of accounts under this section in accordance with the provisions of Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 (Central Act 56 of 1971) and also undertake test checks of the accounts of the Grama Panchayaths” shall be substituted.
(b) after sub-section (11), the following shall be inserted, namely:- “(12) The Controller of State Accounts Department shall submit to the Government a consolidated Annual Report in respect of all the Grama Panchayats of the State and the State Government shall lay such report before both the houses of the State Legislature.”