Section 44
Audit.
The Manipur Panchayati Raj Act, 1994
About this Act
An Act to provide for the constitution and organisation of Panchayats as units of local self-Government in the rural areas of Manipur and for matters connected therewith and incidental thereto.
(1) The accounts of a Gram Panchayat shall be audited by the Director, Local Fund
Audit and Accounts of the Government of Manipur in such manner as may be prescribed and a copy of
the audit report shall be forwarded to the Gram Panchayat within one month of the completion of the
audit.
(2) On receipt of the audit report referred to in sub-section (1), the Gram Panchayat shall either remedy the defects or irregularities which have been pointed out in the audit report and send to the Zilla Parishad within three months an intimation of its having done so, or shall, within the said period, supply any further explanation to the prescribed authority in regard to such defects or irregularities as it is required to furnish
(2) On receipt of the audit report referred to in sub-section (1), the Gram Panchayat shall either remedy the defects or irregularities which have been pointed out in the audit report and send to the Zilla Parishad within three months an intimation of its having done so, or shall, within the said period, supply any further explanation to the prescribed authority in regard to such defects or irregularities as it is required to furnish