Section 14(4) in The M.P. Gram Sabha (Audit) Rules, 2001
(4)It the audit authority holds that any defects or irregularities pointed out in the report have not been removed or remedied, he shall on receipt of the intimation or explanation of the Gram Sabha or in the event of the Gram Sabha failing to give such intimation or explanation within the stipulated time send a report to the Director, Panchayat stating the details of the defects or irregularities. He shall also send a copy of said report, to the prescribed authority who shall scrutinize the report and shall register a case, if necessary. The concerned Gram Sabha will plead his case before the Prescribed Authority. If the Prescribed Authority is not satisfied with the disposal of audit objection, he shall fix the responsibility.
