Appointment of Auditors

Appointment of Auditors. -

1. (1) The Government shall appoint auditors of the accounts of the receipts and expenditure of the funds of the Village Panchayat, Panchayat Union Council and District Panchayat.
2. (2) Auditors appointed under sub-section
3. (1) shall have access to all the books, accounts, vouchers, documents and other materials in the possession, or under the control, of the Village Panchayat, Panchayat Union Council or District Panchayat or the Executive Authority or Commissioner or the Secretary, as the case may be.
4. (3) The Village Panchayat, Panchayat Union Council and District Panchayat shall publish the audit report in such manner as may be prescribed.
5. (4) The audit report shall also contain a statement of any material impropriety or irregularity which may be observed in the accounts and of any loss or waste of money or other property owned by, or vested in, the Village Panchayat, Panchayat Union Council or District Panchayat which has been caused or facilitated by breach of duty or other misconduct on the part of any person.