Amendment status not verified — confirm the current text below against the official source.
(1) The 1[State] Government may at any time appoint an auditor for the purpose of making a special audit of the municipal accounts including the accounts of the Transport Undertaking and of reporting thereon to the 1[State] Government and the costs of any such audit as determined by the 1[State] Government shall be chargeable to the Municipal Fund or the Transport Fund, as the case may be. (2) An auditor so appointed may exercise any power which the Municipal Chief Auditor may exercise. 2[108A. (1) The accounts of the municipal corporation shall be audited under the provisions of the Gujarat Local Fund Audit Act, 1963. (2) Notwithstanding anything contained in this Act, the State Government shall entrust the Comptroller and Auditor General of India the technical guidance and supervision over the audit of the municipal corporation. (3) The State Government shall cause the audit report under the Gujarat Local Fund Audit Act, 1963 along with the report of the Comptroller and Auditor General of India on technical guidance and supervision as referred to in sub-sections (1) and (2) to be laid before the State Legislature]. CHAPTER X. BORROWING POWERS.