(1)The audit of the accounts of the Gaon Panchayat shall be carried out by the authority as may be prescribed by the Government and a copy of the audit report shall be forwarded to the Gaon Panchayat within one month of the completion of the audit.(2)On receipt of the audit report referred to in sub-section (1) the Gaon Panchayat shall either remedy the defects or irregularities which have been pointed out in audit and send to the Anchalik Panchayat and the Director of Panchayat and Rural Development, Assam within three months, an intimation of its having done so or shall, within the said period supply any further explanation to the Anchalik Panchayat and the Director or Panchyat and Rural Development, Assam in regard to such defects or irregularities as it may wish to furnish.
