Section 232A(4) in Andhra Pradesh Panchayat Raj Act, 1994
(4)It shall be competent for the State Election Commission to appoint an Election Expenditure Observer for a group of wards or constituencies or for a Mandal or group of Mandals so as to ensure that the provisions of Sections 230-A and 230-B are strictly adhered to and in that behalf the Commission may issue such instructions as it deems fit, from time to time, to such Observers.]