(1)The competent authority may, in such circumstances as it may deem fit, order a special audit of the accounts of Panchayat for such period and to such extent as may be considered necessary.(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.(3)For certifying the utilization of Funds received from the Central Government or State Government or their agencies, a Panchayat shall get its accounts audited in such manner, as may be prescribed for this purpose including audit of accounts by Chartered Accountants, and any such audit shall be in addition to that under the Rule 3.
