Section 196A(2) in The West Bengal Panchayat Act, 1973
(2)Report of such internal audit of accounts shall be sent to the concerned Gram Panchayat, Panchayat Samiti or Zilla Parishad and such other officials, as may be prescribed, within one month from the date of completion of internal audit and be placed for discussion at the meeting of such Gram Panchayat, Panchayat Samiti or Zilla Parishad, in such manner, as may be prescribed.
