Section 196A(1) in The West Bengal Panchayat Act, 1973
(1)Notwithstanding anything contained in section 186, the accounts of the funds of a Gram Panchayat, a Panchayat Samiti or a Zilla Parishad shall be organised, examined and audited periodically by an officer appointed in this behalf by the State Government in such manner as the State Government may direct.
