section 82
Audit report
The Sikkim Panchayat Act, 1982Infrastructure1982121 sections9 chapters
Chapter VIII Chapter VIII
Statutory text
- (1) Within two months from the date on which an audit under this Act is completed, the auditor shall prepare a report and send a copy of the report to the Sabhapati, or Adhakshya, as the case may be, of the Gram Panchayat or the Zilla Panchayat and to the State Government.
- (2) The auditor shall append to his report a statement showing:
- (a) the grants-in-aid received by the Gram Panchayat or the Zilla Panchayat and the expenditure incurred there from ;
- (b) any material impropriety or irregularity which he may observe in the expenditure or in the recovery of money due to the Gram Panchayat or the Zilla Panchayat or in the accounts of the Gram Panchayat or the Zilla Panchayat Fund;
- (c) any loss or wastage of money or other property owned by or vested in the Gram Panchayat or the Zilla Panchayat.
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