Section 4(2) in The M.P. Panchayat Audit Rules, 1997
(2)In the case of a Zila or Janpad Panchayat, the authority competent to order special audit shall be the Director and the Commissioner of the Division or such other officer as may be authorised by them and in the case of Gram Panchayat the Collector or any other person as may be authorised by him in this behalf.
