(1) The Central Government may, in consultation with the Comptroller and
Auditor General of India, prescribe appropriate arrangements for audits of the accounts of the Schemes at
all levels.
(2) The accounts of the Scheme shall be maintained in such form and in such manner as may be prescribed by the State Government
(2) The accounts of the Scheme shall be maintained in such form and in such manner as may be prescribed by the State Government