Audit and Accounts

(1) The Grama Panchayat shall keep regular accounts of receipts and disbursement from the Grama Fund and such accounts shall be published in the prescribed manner. (2) The Provisions of the Orissa Local Fund Audit Act, 1948 shall apply in regard to the audit of the Grama Funds. (3) Notwithstanding anything contained in the aforesaid Act, for the purpose of this Act the Government may, by notification, appoint an Officer of Government as the Examiner of Local Accounts and such number of Deputy or Assistant Examiners of Local Accounts as they may consider necessary to exercise such powers and discharge such functions of the Examiner as may be assigned to them by Government. The Examiner so appointed may, with the approval of the Government, appoint such number of auditors as he may deem necessary.