Panchayat:Repo18/Law Manual Page0627

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(iv) Assessment of Tax;
(v) Collection of Tax;
(vi) Grants and contributions given by Panchayats;
(vii) Non-plan Expenditure;
(viii) Plan expenditure;
(ix) Inevitable functions and expenditures;
(x) Appropriation of Special Funds;
(xi) Whether the expenditure is in accordance with sanction;
(xii) Whether the amount has been spent in accordance with procedure;
(xiii) Financial discipline of the Panchayat;
(xiv) Administrative efficiency;
(xv) Whether there is loss, wasteful expenditure and misappropriation of money, and if so, the details of liabilities;
(xvi) Defects and mistakes of public works;
(xvii) Debts and details of refund;
(xviii) Whether amount directed to be earmarked for each development sector has been allotted to that sector and whether it has been spent accordingly;
(xix) Whether the amount earmarked for Special Component Plan and Tribal Sub-Plan has been spent for that item;
(xx) Objections, expenditure, disallowance and surcharge items.

14. Submission of Audit Report.— (1) The copy of the audit shall as soon as the audit is completed, but before the expiry of three months from such completion, be submitted to the Panchayat and to the Officer authorised by the Government in this behalf as specified in subsection (4) of Section 215. Copy of the audit report shall also be given to the Regional Performance Auditor concerned.

(2) The copy of the audit report received by the Panchayat, along with the notes prepared thereon by the Secretary, shall be placed for the consideration of the Panchayat meeting specially convened for the purpose.

(3) Special meeting of the Panchayat shall be convened within one month from the date of receipt of the audit report by the Panchayat and detailed discussion shall be made on the report and suitable decision shall be taken on pertinent references contained in the report.

15. Panchayat decision on audit report. — (1) Copy of the audit report and the decision taken by the Panchayat thereon shall be given to the Performance Auditor within two weeks from the date of taking such decision and he shall, after studying the said report and the decisions in detail give necessary guidelines regarding the actions to be taken by the Panchayat in the light of the decisions on the report and shall observe the further actions.

(2) The copy of audit report and the decisions taken by the Panchayat thereon shall be placed for discussion at 'Grama Sabhas' and they shall be published in the notice board of Panchayat Office concerned but, in the case of Block Panchayat, it shall be published in the office notice board of the Village Panchayats coming under the jurisdiction of such Block Panchayat