Section 44 in The Manipur Panchayati Raj Act, 1994
44. Audit.
(1)The accounts of a Gram Panchayat shall be audited by the Director, Local Fund Audit and Accounts of the Government of Manipur in such manner as may be prescribed and a copy of the audit report shall be forwarded to the Gram Panchayat within one month of the completion of the audit.(2)On receipt of the audit report referred to in sub-section (1), the Gram Panchayat shall either remedy the defects or irregularities which have been pointed out in the audit report and send to the Zilla Parishad within three months an intimation of its having done so, or shall, within the said period, supply any further explanation to the prescribed authority in regard to such defects or irregularities as it is required to furnish.
