Section 6(1) in The M.P. Panchayat Audit Rules, 1997
(1)Every auditor shall have the right of access at all times to books and accounts, vouchers, statements, returns, correspondence, notes or other documents and records, whether kept at the office of the Panchayat or elsewhere, and shall be entitled to require from any of the office-bearers or any employee of the Panchayat such information and explanations as the auditor may think necessary for the performance of his duties as auditor.(ii)If the required information and records arc not provided to the auditor within a reasonable time not exceeding three days, the fact shall be brought to the notice of the District Panchayat Officer in case of a Gram Panchayat and to the Commissioner of the Division and Director, Panchayat in the ease of a Zila or Janpad Panchayat for further appropriate action in the matter.
