Panchayat:Repo18/Law Manual Page0622
(2) Words and expressions used but not defined in these rules, but defined in the Act, shall have the meanings respectively assigned to them in the Act.
3. Performance Audit System.-(1) There shall be a Performance Audit Authority at the State level for conducting the Performance audit and that shall be the Secretary to Government in the Local Administration Department.
(2) The Government shall appoint an Officer as State Performance Audit Officer to assist the Performance Audit Authority in the State level and the Performance Audit Authority may delegate any or all of its powers to the State Performance Audit Officer.
(3) The Government may appoint Performance Audit Officers on regional basis for conducting performance audit and shall conduct performance audit once in three months in various Panchayats through the performance audit teams constituted under these Officers.
(4) The Regional Performance Audit Officer concerned shall prepare, in advance, the programmes for conducting tri-monthly performance audit of each year in each Panchayat.
(5) Copy of the programmes thus prepared shall be given to the Panchayat concerned in advance and the Panchayat shall exhibit the same in the notice board of the office.
(6) Special performance audit may, in addition to the tri-monthly performance audit, be arranged on the requisition of any Panchayat or on the direction of the Government or on satisfaction of the performance audit authority and the special report on the special audit shall be given to the Panchayat, Performance Audit Authority and the Government.
(7) The Performance Audit Authority and the State Performance Audit Officer shall have the power to observe the working of the performance audit teams and the Regional Performance Audit Officers, to give necessary directions and to get reports and examine them.
4. Duties and functions of the Performance Audit Authority.- (1) The following shall, in addition to the rectification of defects and pointing out of mistakes after inspecting the accounts, money transactions, office functioning and public works of the Panchayat, be the duty of the Performance Audit Authority,
- (i) to ensure that the Village Panchayats and Block Panchayats are furnishing, in due time, the copies of their budget to the District Panchayat and that the District Panchayat is furnishing in due time the consolidated budget, including its budget, to the Government;
- (ii) to make arrangements for the furnishing, in due time, of the annual administration reports, by Village Panchayats and Block Panchayats to the District Panchayat and for the furnishing of the said administration reports including its administration report, within the time limit to the Government, by the District Panchayats
- (iii) to give necessary instructions to the Panchayats to take follow up actions on the performance audit report and the audit report; and
- (iv) to ensure that the performance audit teams are conducting tri-monthly performance audit in all Panchayats.
(2) The Performance Audit Authority shall submit annual reports to the Government by including the following matters, namely:
- (i) Common defects in the assessment of tax and the fluctuations in the collection of tax of Panchayats;
- (ii) Details regarding mobilisation of more resources;