Audit.

Infrastructure2006168 sections7 chapters

Chapter III GRAM PANCHAYAT

Statutory text

(1) The audit of the accounts of a Gram Panchayat shall be carried out by the authority as may be prescribed by the Government and a copy of the audit report shall be forwarded to the Gram Panchayat within one month of the completion of the audit.
(2) On receipt of the audit report referred to in sub-section (1), the Gram Panchayat shall either remedy the defects or irregularities which have been pointed out in the audit and send to the Panchayat Samiti within three months an intimation of its having done so or shall, within the said period, supply any further explanation to the prescribed authority in regard to such defects or irregularities as it may wish to give.
(3) Apart from audit conducted by the prescribed authority mentioned in sub-section (1) above, concurrent audit or special audit of a Gram Panchayat may be made in the manner prescribed for this purpose.

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