Section 14 in The M.P. Gram Sabha (Audit) Rules, 2001
14. Compliance Report.
(1)On receipt of the Audit Report, the President shall sort out or cause to be sorted out the defects or irregularities which have been pointed out in the report and put up the report together with the facts before the Gram Vikas Samiti for a detailed discussion. The President shall thereafter call a meeting of the Gram Sabha and place the report together with a note on the facts, position and the compliance for the consideration and further action in the matter by the Gram Sabha. The President shall after the Gram Sabha has considered the report, take further necessary action to rectify the defects or irregularities within the stipulated time, but not later than three months from the date of receipt of Audit Report send to the Audit Authority a detailed report on the compliance of the audit observations.(2)On receipt of the audit office report, the Audit Authority shall scrutinize the report and shall cause to register a case before Prescribed Authority, if necessary.(3)On receipt of the compliance report, the Audit Authority may ;-(a)accept the intimation or explanation given by the Gram Sabha and withdraw the objection; or(b)direct the matter to be re-investigated at the next audit or at any earlier date; or(c)hold that the defects or irregularities pointed out in the report or any of them have not been removed or remedied.(4)It the audit authority holds that any defects or irregularities pointed out in the report have not been removed or remedied, he shall on receipt of the intimation or explanation of the Gram Sabha or in the event of the Gram Sabha failing to give such intimation or explanation within the stipulated time send a report to the Director, Panchayat stating the details of the defects or irregularities. He shall also send a copy of said report, to the prescribed authority who shall scrutinize the report and shall register a case, if necessary. The concerned Gram Sabha will plead his case before the Prescribed Authority. If the Prescribed Authority is not satisfied with the disposal of audit objection, he shall fix the responsibility.(5)The Prescribed Authority shall have the right to recommend the recovery of any sums or removal of or disciplinary action against, any of the persons in the service of Gram Sabha.(6)Nothing in this rule preclude the audit authority at any time from bringing to the notice of the Director. Panchayat any information which appears to the audit authority to support a presumption of criminal misappropriation or fraud, which in his opinion, deserve special attention or immediate investigation.
