(1) The accounts ofthe District Panchayat shall be audited in such manner as may be prescribed.
(2) The audit shall be carried out by such officer as the Administrator may appoint in this behalf and that officer shall within one month of the completion of the audit forward copies of the audit report to the Secretary Panchayat.
(3) The Secretary Panchayat may after considering the report and after making such further enquiry as he may consider necessary, disallow, under intimation to the Administrator, any item which appears to him contrary to law and surcharge the same on the person making or authorising the illegal payment and shall:-
(a) if such person is a member of the District Panchayat proceed against him in the manner specified in section %;
(b) if such person is not a member of the District Panchayat, obtain the explanation of the person and direct such person to pay to the District Panchayat the amount surcharged within a specified period and if the amount is not paid within the specified period, the Secretary Panchayat shall cause it to be recovered as an arrear of land revenue and credit it to the District Panchayat Fund.
(4) Any person, aggrieved by an order of the Secretary Panchayat under sub -section
(3) may, within thirty days of the date of the order, prefer an appeal to the Administrator whose decision on such appeal shall be final.
Administrative 91. The Chief Executive Officer of District Panchayat shall prepare annually a report onreport . the administration of the D..#.4 t P hc a e t f h Social audit, Power to call for proceedings, etc, an ya or t e previous year in such manner as may be prescribed and after it is approved by the District Panchayat it shall be submitted to the Administrator through Secretary Panchayat.