The Mizoram (Village Councils) Act, 2025
Chapter VII ACCOUNTS, AUDIT AND MAINTENANCE OF REGISTERS
General202538 sections8 chapters
Chapter VII ACCOUNTS, AUDIT AND MAINTENANCE OF REGISTERS
33. Audit of Village Council Accounts
Statutory text
Audit of Village Council Accounts. - The accounts of all the funds of a Village Council shall be examined and audited by an auditor appointed by the State Government in such manner as may be prescribed by the State Government.
- (1) The President, Secretary and Treasurer are responsible for audit. They shall produce or cause to be produced to the auditor all such accounts of the fund of the Village Council as may be required by the auditor.
- (2) For the Purpose of audit under this Act, the auditor shall have the power to requisition any document or information available with the Village Council, connected with receipt and expenditure of funds of the Village Council for scrutiny.
- (3) Social Audit shall be conducted in every Village Council in such a manner as may be prescribed by the State Government.
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