Section 44(5) in The Chhattisgarh Panchayat Raj Adhiniyam, 1993
(5)A report about the income and expenditure of the Gram Panchayat between the period of last meeting and the current meeting as well as the cumulative income and expenditure in the current financial year up to the current meeting shall be placed before the Gram Panchayat, in addition to any other subjects, by the Secretary of Gram Panchayat and such report shall be discussed by the Gram Panchayat. In case of Janpad Panchayat and Zila Panchayat such report shall be placed by the Chief Executive Officer in its meeting once in three months. The reports shall be prepared in such manner as may be prescribed.
