Panchayat:Repo18/Law Manual Page0625

(2) Performance Audit Team shall give clear directions to the Panchayat for taking further action in cases in which responsibility has been fixed.

8. Consideration of Performance Audit Report.— (1) The Panchayat President shall, after receipt of the performance audit report, place it in the next meeting of the Panchayat for consideration and the Panchayat shall discuss it and take decision for further action.

(2) The President shall furnish reply to the Officer authorised by the Performance Audit Authority, within one month, by correcting the mistakes and implementing the recommendations pointed out in the report.

(3) The Secretary shall furnish copies of the performance audit report, the decision of Panchayat thereon and the reply furnished by the President to the Officer authorised by the Performance Audit Authority to the auditor and publish the copies of the same in the notice board of the concerned Panchayat Office; but in the case of Block Panchayat it shall be published in the notice board of Panchayat Offices coming under the jurisdiction of such Block Panchayat and in the case of District Panchayat it shall be published in the Office notice board of the Block Panchayats and Village Panchayats coming under the jurisdiction of the said District Panchayat and the same shall be placed for discussion in the Gramasabhas.

(4) Copies of the performance audit report, decision of the Panchayat thereon and the reply furnished by the President, shall, after publication, be issued to the applicants on realising the fixed fees.

(5) The Secretary shall, if the performance audit report contains any observation not acceptable to the Panchayat, inform the same separately the Officer authorised by the Performance Audit Authority and the Panchayat shall consider the suggestion of the said officer in that regard.

(6) The Regional Performance Audit Officer concerned shall, if the Panchayat does not take necessary action on the performance audit report, inform it to the Performance Audit Authority and that Authority shall, after necessary further inspection and enquiry, furnish report to the Government and the Government shall, if found that the Panchayat has failed to discharge its lawful duties, take appropriate action.

9. Other rights of Performance Audit Team.- (1) The Performance Audit Team shall have the right to mark documents, after recording the statements of Secretary or other employees, during inspection, in the cases which are prima facie found to be irregular and shall have the responsibility to mention about them in the report.

(2) The Performance Audit Team shall have the power to give special report to the President by recording the Statement of any citizen presenting himself personally for giving evidence on any irregularity and by inspecting the concerned documents.

ANNUAL AUDIT

10.Audit to be conducted in detail and continuously on annual basis.- (1) The Auditors shall, from the date of commencement of these rules; audit the preceding year's accounts of the Panchayat in detail and continuously, prepare the reports and furnish them to proper authorities, as may be specified.

(2) The Auditors shall, while so auditing, collect the approximate details of the audit arrears of annual accounts and inform the same to the Local Fund Audit Director and the Director shall after informing the same to the Government, conduct summary audit in the form, manner and within the time limit, as may be decided by the Government, and subject to other general directions, as if the Acts and Rules made thereunder were not in force, but subject to the Act and rules in force at that time and submit the same to the Panchayat, Local Fund Audit Director and for further action to the performance Audit Authority.