Section 38(1)(i) in The Maharashtra Management of Irrigation Systems by Farmers Rules, 2006
(i)The Managing Committee shall, appoint an Auditor who has adequate experience in normal auditing work in the case of the Water Users' Association at Minor Level and Project Level Association of minor irrigation projects. In the case of Distributory Level Association, Canal Level Association and Project Level Association of Major and Medium Projects, the Managing Committee shall appoint a Chartered Accountant as an auditor for auditing the accounts. For this purpose, the Canal Officer not below the rank of Superintending Engineer shall invite applications from desirous and competent Chartered Accountants to work as Auditors for the Water Users' Association and prepare a panel of such duly selected Chartered Accountants. The Water Users' Association shall appoint one of the Chartered Accountants included in the such panel.