Home The Constitution Part IXA Article 243Z

Art. 243Z Part IXA: The Municipalities

Audit of Accounts of Municipalities

Exact text — Constitution of India

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.

In Plain English

What this Article actually means

The Municipal counterpart to Article 243J — requires states to establish accounting and audit rules for Municipal financial records, ensuring at least a baseline of financial transparency and oversight for urban local government spending.

Why This Matters To You

How it shows up in everyday life

This is the basis for whatever financial audit process governs your Municipal Corporation's budget and spending — and, combined with RTI, a route to actually finding out how that money was used.

Read alongside this one

Art. 243j — Audit of Accounts of Panchayats

Frequently Asked

Quick answers about Article 243Z

Can I access my Municipal Corporation's audited financial statements?

Yes, in principle, through RTI requests or (increasingly) public disclosure on municipal websites, depending on your specific city's transparency practices.

← PreviousArticle 243Y: Finance Commission Next →Article 243ZA: Elections to the Municipalities

The text above reproduces Article 243Z of the Constitution of India as amended to date, for general educational reference. It is public-domain legislative text, but we recommend cross-checking the authoritative version at legislative.gov.in or india.gov.in before relying on it for a legal matter. The explanation, examples and FAQs are general information, not legal advice — consult a qualified advocate for guidance on your specific situation.