- The audit of the accounts of the funds of a Gram Panchayat, or a Panchayat Samiti, or a Zilla Parishad shall be carried out by the authority as may be prescribed by the Government and a copy of the audit report -(a)on the Gram Panchayat, shall be forwarded to the Panchayat Samiti by the Gram Panchayat ;(b)on the Panchayat Samiti, shall be forwarded to the Zilla Parishad or the Prescribed authority by the Panchayat Samiti; and(c)on the Zilla Parishad, shall be forwarded to the State Government by the Zilla Parishad,after taking steps to rectify any defects or irregularities which have been pointed out in the audit.
