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State of Madhya Pradesh - Section

Section 4 in The M.P. Gram Sabha (Audit) Rules, 2001

4. Submission of Audit Report to Gram Sabha.

(1)The annual accounts of the Gram Sabha shall be audited by the Auditor.
(2)The Gram Vikas Samiti shall submit full details of all receipts and expenditure pertaining to the previous financial year to the Gram Sabha.
(3)The Gram Vikas Samiti shall submit all reports of Audits, and Special Audits, if any pertaining to the previous financial year to the Gram Sabha. Reports of embezzlement, defalcation, or misuse of funds shall forthwith be reported to the Gram Sabha.
(4)After receiving the Audit Report from Gram Vikas Samiti, the Gram Sabha shall place the Audit Report before the next meeting of the Gram Sabha.
(5)The satisfaction of the Gram Sabha regarding proper utilization of funds shaft be recorded, and observations of the Gram Sabha, if any, shall also be recorded.