Section 11(1)(i) in The M.P. Sthaniya Nidhi Sampariksha Adhiniyam, 1973
(i)in respect of any item included, or which ought to have been included in, but was omitted from, any account or any period prior to five years of the date, when the report under Section 8 was sent to the Principal Officer of the local authority, or of the date on which it comes to the notice of the Director, whichever is earlier;