स्थानीय निकाय लेखापरीक्षा
The provisions in this manual are intended to assist and guide the staff engaged in the conduct of audit of Panchayati Raj Institutions (PRIs) and Urban Local Bodies (ULBs), which are required to perform certain specified services of public utility or to execute certain programmes and policies of the Government, essentially out of financial assistance from the Government (Central as well as State). Such bodies and institutions include Zila Panchayats, Kshetra Panchayats and Gram Panchayats which perform development works and services in rural areas and Nagar Nigams, Nagar Palika Parishads and Nagar Panchayats which are responsible to provide the basic services of health, Sanitation, water supply, waste management and street lighting to the people residing under their territorial control.