Section 5 in The M.P. Gram Sabha (Audit) Rules, 2001
5. Special audit.
(1)The Collector or any other person, as may be authorized by him in his behalf, shall be the authority to order special audit of Grain Sabha.(2)For certifying the utilization of Funds received from the Central Government or State Government or their agencies, a Grain Sabha shall get its accounts audited in such manner, as may be directed by the State Government, including audit of accounts by Chartered Accountants, and any such audit shall be in addition to that under the Rule 3.
