(1) The municipal accounts as contained in the financial statement and the balance sheet shall be examined and audited by the Auditors of Local Fund Audit in accordance with the provisions of the Rajasthan Local Fund Audit Act, 1954 (Act No. 28 of 1954).
(2) The Comptroller and Auditor General of India may [****] provide technical guidance for proper maintenance of accounts of Municipalities.
(3) The Chief Municipal Officer shall submit such further accounts to the Auditor, as may be required by him.
(4) The Auditor, or the officer subordinate to him, may report any item of accounts contrary to the provisions of this Act to the Finance Committee.
(5) The Finance Committee shall consider the report of the Auditor as early as possible and shall, if necessary, take prompt action thereon, and shall also, if necessary, surcharge the amount of any illegal payment on the person making or authorizing it, and charge against any person responsible therefore the amount of any deficiency loss incurred by the negligence or misconduct of such person or any amount which ought to have been, but is not, brought into account by such person, and shall in every such case, certify the amount due from such person:
Provided that any person aggrieved by an order of payment of certified sums may appeal to the State Government or any officer authorized by it in this behalf whose decision on such appeal shall be final.