Section 11(4) in The M.P. Gram Sabha (Audit) Rules, 2001
(4)The Auditor's Report shall also state,-(a)whether he has obtained all the information and explanations which to the best of his knowledge and belief, were necessary for the purposes of his audit;(b)whether, in his opinion, proper books of accounts as required by the Act and rules made thereunder, have been kept by the Gram Sabha;(c)whether the Gram Sabha balance sheet, income and expenditure account and the receipt and payment account dealt with by the report are in agreement with the books of accounts and other relevant records.
