Section 13(2) in The M.P. Panchayat Audit Rules, 1997
(2)He shall also send a copy of said report, in case of Gram Panchayat & Janpad Panchayat to the District Panchayat Officer and in case of Zila Panchayat to the concerned Joint Director of Panchayat. The above said Officers shall scrutinise the report and shall clause to register a case before Prescribed Officer, if necessary. The concerned Panchayat will plead his case before the Prescribed Officer. If the Prescribed Officer is not satisfied with the disposal of audit objection, he shall proceed to fix the responsibility.
