Section 20: Power to make rules

20. (1) The State Government may, by notification, make rules for carrying out the purposes of this Act.

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or on any of the following matters,namely

(a) to regulate notification of the local authority accounts of which are to be audited by the Director;

(b) the rate of audit fee to be paid by the local authority for audit of accounts under sub-section (3) of section 4 of the Act, and the mode of its payment and realisation;

(c) the form and the manner in which accounts shall be submitted for audit;

(d) the powers and duties of auditor and the procedure to be followed for conducting audit and the time and places at which such audit maybe conducted;

(e) the powers and duties of the Director;

(f) enquiry, appeal and recovery in respect of surcharge;

(g) inspection of records by the Inspector.