Panchayat:Repo18/Law Manual Page0623

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(iii) Approximate figure on the liabilities of Panchayats and the progress regarding the refund thereof;
(iv) Problems connected with the Panchayat administration on which the attention of the Government is to be bestowed and the remedies thereof;
(v) Imitable models for Panchayats.

(3) Performance Audit Teams shall have the duty to give to each Panchayat, in due time, necessary guidelines to perform administrative matters in accordance with the procedure, to give directions to the Panchayats to rectify the defects by inspecting records, accounts, financial transactions and to propose the remedial actions by pointing out mistakes.

(4) The Performance Audit Team may, as part of the Performance audit, inspect the records relating to public works of the Panchayats, worksite, general quality of the work executed and the materials used in the work.

(5) The Performance Audit Authority shall, in the matter of conducting performance audit and inspection, function in accordance with the directions issued by the Government from time to time.

5. Procedure in the Performance Audit.— (1) The procedure mentioned below shall be followed in the performance audit:

(i) The Performance Audit Team engaged for performance audit shall call for the registers, records and accounts required for inspection, in the form of a questionnaire, from the Secretary or any other officer under the control of the Panchayat and the Secretary or the officer, as the case may be, shall be bound to furnish the same;
(ii) The money transactions or the procedures connected with any record which has not been made available shall be presumed to have not been done in accordance with law and that shall be recorded in that manner in the performance audit;
(iii) The Performance Audit Team shall, after inspecting the Panchayat decisions, registers, records, accounts and vouchers, etc. record the primary observation and the details and explanations required for further enquiries thereon and give opportunity to the Secretary or other officers to furnish the reply;
(iv) The Performance Audit Team shall, after examining the additional details received, give its remarks, findings and directions to the Secretary in writing and the Secretary shall give the reply to the same to the Performance Audit Team within five working days;
(v) Such remarks shall be prepared with copies and the receipt of remarks shall be recorded in the copy with signature;
(vi) Stress shall be given in the performance audit, in issuing Instructions for correcting the mistakes and for not repeating the same. The Performance Audit Team shall, in the order of completion of inspection, prepare performance audit report on the basis of the remarks, the reply furnished by the Secretary within the specified time and the inferences and give the same to the Panchayat President, Secretary and the officer authorised by the Performance Audit Authority within one week and the Secretary shall inform, the Officer authorised by the Performance Audit Authority regarding the receipt of the report.

(2) The follow up action taken by the Panchayat on the previous reports of performance audit shall be the first item in each tri-monthly performance audit. Special reference in this regard shall be included in the report.

(3) The Performance Audit Team shall, along with the inspection, give guidelines regarding the procedures to the employees handling registers, records and accounts. .