(5)The Gram Panchayat shall place before the Gram Sabha a report on the developmental programmes relating to the Gram Panchayat during the previous period and those that are proposed to be undertaken during the current period, and the expenditure therefor, the annual statement of accounts, audit report and the administration report of the preceding year. If in any circumstances, any decision of the Gram Sabha could not be implemented, the Sarpanch shall report the reasons therefor, before the Gram Sabha.
