Section 20 in The M.P. Sthaniya Nidhi Sampariksha Niyam, 1974
20. Special Reports on Frauds or Embezzlements.
- Whenever a fraud or an embezzlement is detected or there is very strong evidence to raise suspicion thereof, the Auditor shall forthwith report the circumstances to the Principal Officer of the local authority confidentially provided that there is no ground for suspicion of his complicity in it. In the event of there being ground for suspecting the complicity of the Principal Officer in fraud or embezzlement, such report shall be submitted to the Collector through the Director. After the case has been fully investigated, the Auditor shall submit a report to the Director, who shall send copies thereof to the Collector and to other authorities as he may deem proper and necessary.
