Section 196A in The West Bengal Panchayat Act, 1973
196A. [ Internal audit of accounts. [[Section 196A first inserted by W.B. Act 37 of 1984, then substituted by W.B. Act 18 of 2004, which was earlier as under:-
'196A. Internal audit of accounts. - 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.'.]](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.(2)Report of such internal audit of accounts shall be sent to the concerned Gram Panchayat, Panchayat Samiti or Zilla Parishad and such other officials, as may be prescribed, within one month from the date of completion of internal audit and be placed for discussion at the meeting of such Gram Panchayat, Panchayat Samiti or Zilla Parishad, in such manner, as may be prescribed.(3)The Gram Panchayat, Panchayat Samiti or Zilla Parishad shall send replies on the internal audit report to the State Government within one month from the date of such meeting in such manner as may be prescribed.]
