Section 196C(1) in The West Bengal Panchayat Act, 1973
(1)Without any prejudice to other provisions of the Chapter relating to audit, a mechanism for performance audit of the fund utilized by a Gram Panchayat, a Panchayat Samiti or a Zilla Parishad shall be devised in the manner as may be prescribed or as may be directed, by general or special order, by the State Government.
