Who among the following shall cause the accounts of the Autonomous District and Regional Council Funds to be audited?

Under the Sixth Schedule of the Indian Constitution, the accounts of the Autonomous District Councils and Regional Councils are to be kept in such form as the Comptroller and Auditor General (CAG) of India may prescribe with the approval of the President. Crucially, the CAG is the authority responsible for causing these accounts to be audited in such manner as he may think fit. While the provided snippets highlight the CAG's general mandate to audit the accounts of the Central and State governments and bodies substantially financed by government revenues [2], the specific constitutional provision for Sixth Schedule areas explicitly empowers the CAG to oversee the audit of these funds. The reports of such audits are submitted to the Governor, who causes them to be laid before the Council. This ensures financial accountability of autonomous bodies through a constitutional auditor rather than private or state-level auditors.

Sources

1. [2] Indian Polity, M. Laxmikanth(7th ed.) > Chapter 14: Federal System > 10. Integrated Audit Machinery > p. 140