(1)The Government shall appoint Auditors for the accounts of the receipts and expenditure of the funds of the Panchayat. Such Auditors shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860 (Central Act XLV of 1860).(2)[ The Government may recover from the Panchayat, the expenditure incurred by the Government in the audit of the accounts of such Panchayat, at such percentage, of the expenditure as may be fixed by the Government.] [Sub-section (2) of section 193 was substituted by Tamil Nadu Panchayats (Second Amendment) Act, 2001 (Tamil Nadu Act 19 of 2001).]
