Section 102 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
102. Audit reports. [Sections 43, 105 and 154.]
- The Auditor, as a result of his audit, shall prepare an audit report on the accounts of the Gram Panchayat, Panchayat Samiti and Zila Parishad, as the case may be. A copy of the audit report of -(i)Gram Panchayat;shall be sent to the Sarpanch and Block Development and Panchayat Officer concerned,(ii)Panchayat Samiti;shall be sent to the Executive Officer and Chief Executive Officer.(iii)Zila Parishad;shall be sent to the Chief Executive Officer and the Government.The audit report shall bring out in a concise way the important irregularities detected by the Auditor.The unimportant and minor objections may be settled by the Auditor at the spot by discussion with Sarpanch/Gram Sachiv, Executive Officer and Chief Executive Officer, as the case may be, or through an objection statement which shall be handed over, at the end of audit to the Sarpanch, Executive Officer or Chief Executive Officer, as the case may be.
