• Audit of Zilla Parishads and Panchayat Samities are conducted under section 14 of CAG’s (DPC) Act, 1971.
  • Section 142 of Maharashtra Zilla Parishad and Panchayat Samiti Act, 1961 also contains an enabling provision for audit by the CAG of India.
  • As per recommendations of the 13th Finance Commission, the CAG has been entrusted with Technical Guidance and Supervision (TGS) for all the local bodies (PRIs and ULBs) in the State.
  • The Government of Maharashtra issued orders in October 2002, entrusting the audit of Municipal Corporations and the CAG conducts audit of Municipal Corporations under section 14(2) of the CAG’s DPC Act.
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