142. Annual Administration Report. - (1) The Secretary of every panchayat shall prepare the annual report of the administration of the panchayat and shall place the accounts and report for approval before the panchayat.
(2)The annual statement of the accounts together with the annual report shall be sent to the competent authority through the district panchayat on or before such date and in such form as may be prescribed.(F)Audit of the Accounts of Panchayats
