Audit of accounts of Municipalities
Quick Summary (TL;DR)
Article 243Z (Audit of accounts of Municipalities): Constitutional framework for urban Municipalities, Ward Committees, and city planning under Part IX-A (74th Amendment).
In Simple Citizen Words
Article 243Z ('Audit of accounts of Municipalities') in Part IX-A (The Municipalities, inserted by the 74th Amendment Act, 1992) governs constitutional urban local bodies (Nagar Panchayats, Municipal Councils, and Municipal Corporations). Specifically, this article provides: The Legislature of a State may, by law, make provisions with respect to the maintenance of accounts by the Municipalities and the auditing of such accounts.
Key Constitutional Provisions
Constitutional Mandate (Art. 243Z): Directly codifies the legal rule for 'Audit of accounts of Municipalities' under Part IX-A
Sets a direct, self-contained constitutional command binding on public authorities across India
Any administrative or legislative action violating Article 243Z can be challenged before the High Court (Art. 226) or Supreme Court
Exceptions & Reasonable Restrictions
Under Article 243U, a Municipality enjoys a 5-year tenure and must be given a reasonable opportunity of being heard before any dissolution.
Why This Matters in Daily Life
Gives urban citizens constitutional accountability over 18 civic functions in the Twelfth Schedule—including water supply, sanitation, street lighting, and urban planning.
Want deeper legal & historical context? Explore the official Bare Act or Supreme Court Precedents & CAD Debates: