Section 154 in Arunachal Pradesh Panchayat Raj Act, 1997
154.
(1)The Audit of the accounts of the funds of a Gram Panchayat or an Anchal Samiti or a Zilla Parishad shall be carried out by the authority as may be prescribed by the Government and a copy of the audit report-(a)on the Gram Panchayat, shall be forwarded to the Anchal Samiti by the Gram Panchayat;(b)on the Anchal Samiti, shall be forwarded to the Zilla Parish ad or the prescribed authority by the Anchal Samiti; and(c)on the Zilla Parishad, shall be forwarded to the State Government by the Zilla Parishad .After taking steps to rectify any defects or irregularities committed in such action as may be necessary against such person after calling for such explanation and making such enquiry after giving an opportunity to him which have been pointed out in the audit.
