Section 4(3) in The M.P. Panchayat Audit Rules, 1997
(3)For certifying the utilization of Funds received from the Central Government or State Government or their agencies, a Panchayat shall get its accounts audited in such manner, as may be prescribed for this purpose including audit of accounts by Chartered Accountants, and any such audit shall be in addition to that under the Rule 3.
