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State of Goa - Section

Section 14 in Terms and Conditions and the purposes for sanctioning Grants to the Village Panchayats

14.

The accounts of the Panchayats shall be audited by such officer as may be authorised by the Director of Accounts every year as envisaged in section 187 of the Goa Panchayat Raj Act, 1994. The accounts shall also be open to a test check by the Comptroller and Auditor General of India at his discretion.