Section 97 in Jammu and Kashmir Panchayati Raj Rules, 1996
97. Audit.
(1)The audit of the accounts shall be conducted by the Chartered Accountant appointed by the Government.(2)Steps for disposal of Audit Notes. - After each audit of the accounts, the Secretary of the Panchayat shall deal with the objection statement which shall be appended to the Audit Notes. The Secretary shall bring the Audit Note to the notice of the Sarpanch, who shall then within a month of the receipt of the Audit Note convene a special meeting of the Panchayat to consider the objection/report and to decide the action to be taken in regard to the report.
