Section 10 in The M.P. Panchayat Audit Rules, 1997
10. Auditor's Report.
- (i) As soon as practicable after completion of the audit, the auditor shall prepare and sent a report in the form appended to these rules to the concerned Panchayat and to the District Panchayat Officer in the case of audit of a Gram Panchayat to the Commissioner in the case of a Janpad Panchayat and to the Director Panchayat in the case of a Zila Panchayat.(ii)The report shall be concise but shall contain all relevant facts and shall include inter alia the following points,-(a)every sum paid or payable which is contrary to the Act, rules or orders and directives given by the State Government from time to time;(b)the amount of any deficiency or loss which appears to have been caused by the negligence or misconduct of any person;(c)the amount of any sum received which ought to have been but is not brought into account by any person;(d)the discrepancies noticed, if any, on physical verification of cash, securities, stocks and other assets; and(e)any other material impropriety or irregularity which may have been observed in the accounts other than those mentioned in sub-clauses (a), (b), (c) and (d).(iii)The auditor's report shall state, whether in his opinion land to the best of his information and according to the explanations given to him, the accounts and the information required by the Act and various rules made thereunder, in the manner required and give a true and fair view :-(a)in the case of the balance sheet of the state of the Panchayat's affairs as at the end of its financial year;(b)in the case of receipt and payment account, of all the funds received and expended by the Panchayat during the period to which it relates;(c)in case of the Income and Expenditure Account, of the surplus or deficit of income for the period.(iv)The auditor's report shall also state,-(a)whether he has obtained all the information and explanations which to the best of his knowledge and belief, were necessary for the purposes of his audit;(b)whether, in his opinion, proper hooks of accounts as required by the Act and rules made thereunder, have been kept by the Panchayat;(c)whether the Panchayat balance sheet, income and expenditure account and the receipt and payment account dealt with by the report are in agreement with the books of accounts and other relevant records.(v)The auditors report shall be made in the Form AR-I & Annexure A-l.
