The Telangana Municipalities Act, 2019State Act of Telangana · Act 11 of 2019
(1) The Government shall prescribe the procedure for auditing of the annual accounts of the municipal fund and the auditors shall be deemed to be ‘public servants’ within the meaning of section 21 of the Indian Penal Code, 1860.
(2) The Municipality shall provide for pre-audit and internal audit of the regular accounts of the Municipality to the Municipal Council as per the rules prescribed under the Act.
(3) The Government may appoint any person to carry out a special audit on specific accounts or whole of the accounts of any period relating to Municipality and submit the special audit report to the Government.