291. The accounts of the Federation and the Units shall be kept in such forms as the Auditors-General of the Federation and various Units respectively, with the approval of the Heads of the Federation and the Units concerned, prescribe. The Auditor-General of the Federation may advise the Governments of the Units with regard to the methods and principles in accordance with which any account of the Units ought to be kept, and the Heads of the Unit concerned may prefer to follow the advice of the Auditor-General of India.
