(1) It shall be the duty of the Gram Sachiv to—
(i) maintain accurate and up-to-date entries in accounts record and other property of the Gram Panchayat under the general supervision of the Sarpanch and to assist the Gram Panchayat in the discharge of its duties and functions under this Act or under any other law for the time being in force ;
(ii) assist in carrying out the resolutions of the Gram Panchayats; and
(iii) perform such other duties as may be prescribed.
(2) A Gram Sachiv, subject to the control of the Sarpanch--
(a) after recording the proceedings, shall append his signatures in the proceeding book ;
(b) shall prepare the replies of audit notes and submit the same to the Block Development and Panchayat Officer after approval of the Gram Sabha, within one month of the receipt of such notes ; and
(c) shall sign daily balances in cash book.]