Section 129 in The M.P. Panchayat Raj Avam Gram Swaraj Adhiniyam, 1993
129. Audit of Panchayats.
(1)There shall be a separate and independent Audit Organisation under the control of the State Government to perform audit of accounts of Panchayats.(2)The Audit Organisation shall consist of such officers and servants, to be appointed by the State Government, as the State Government may deem fit from time to time.(3)The manner of audit of Panchayat accounts, payment of audit fees and action on such audit reports shall be such as may be prescribed.[Chapter XIV-A] [Inserted by M.P. Act No. 43 of 1997 (w.e.f. 5 12-1997).] Special Provisions for Panchayats in the Scheduled Areas[129A Definitions. [Inserted by M.P. Act No. 43 of 1997 (w.e.f. 5 12-1997).]- Notwithstanding anything contained in this Act and unless the context otherwise requires in this Chapter :-(a)'Gram Sabha' means a body consisting of persons whose names are included in the electoral rolls relating to the area of a Panchayat at the village level, or part thereof, for which it is constituted.(b)"Village" means a village in the Scheduled Areas which shall ordinarily consist of a habitation or a group of habitations or a hamlet or a group of hamlets comprising a community and managing its affairs in accordance with traditions and customs.
