Section 214A(2) in The West Bengal Panchayat Act, 1973
(2)Notwithstanding anything to the contrary contained in this Act or in any other law for the time being in force, the functions of the District Council shall be as follows:-(a)to examine the accounts of the Panchayats within its territorial jurisdiction, in relation to the budget approved by the Panchayats concerned for the expenditure to be incurred by such Panchayats, the annual report of such Panchayats and such other accounts of such Panchayats as the District Council may think fit;(b)to satisfy itself, while scrutinising the accounts of the Panchayats, that -(i)the moneys shown in the accounts as having been disbursed were legally available for, and applicable to, the service or purpose to which they have been applied,(ii)the expenditure conforms to the rules governing such expenditure and also the financial proprieties of such expenditure, and(iii)every re-appropriation has been made in accordance with such rules as are applicable;(c)to consider the inspection reports on the annual audit of accounts of any Panchayat within its jurisdiction, conducted by the auditors appointed under section 186, and to examine the replies thereto furnished by the respective Panchayats;(d)to examine the accounts of stores and stocks maintained by the Panchayats within the area of their respective jurisdictions;(e)to pursue the matters relating to the unsettled objections raised in any inspection report on audit of accounts of such Panchayats and refer such matters to the authorities concerned suggesting corrective actions;(f)to suggest ways and means to remove the difficulties, if any, experienced by the Panchayats in giving effect to any provision of this Act or the rules made thereunder within their respective jurisdictions.
