Section 23 in The Goa Panchayats (Accounts, Audit and Custody of Funds) Rules, 1997
23.
(i)The accounts of a Panchayat shall be audited once a year by the Director of Accounts.(ii)Detailed checks to be exercised during audit shall be specified by him.(iii)Test audit may be made by the Audit Officer of the Government of Goa as and when considered necessary by him.(iv)The auditing officer in his report shall certify as to whether the accounts of a Panchayat are maintained in the manner specified and grants made are spent as authorised.
