Section 2(d) in Andhra Pradesh Panchayat Raj Officers delegation of Powers Rules, 2000
(d)A special report shall be prepared and submitted to the Commissioner, Panchyat Raj, if any major financial irregularity, loss wastage or financial impropriety noticed by them. Before submission of the said report the view of the Chief Executive Officer or Mandal Parishad Development Officer or Executive Engineer should be obtained in writing.
