Section 232(a) in Karnataka Panchayat Raj Act, 1993
(a)inspect the offices or premises of or works taken up by the Zilla Panchayat, Taluk Panchayat or Grama Panchayat and for this purpose examine or cause to be examined the books of accounts, registers and other documents concerned and the Zilla Panchayat, Taluk Panchayat or Grama Panchayat concerned shall comply with the instructions issued after such inspections;
