It will be for the Government to detennine in consultation with the Audit Authority whether a system of pre-audit or test check is to be adopted in respect of the accounts of the Panchayat Samitis or the Zita Parishads. The orders of the Government in this respect shall be final.
113. Inspection Reports-The Audit Authority, as a result of audit shall prepare an Inspection Report.on the accounts of the Panchayat Samiti or the Zila Pafishad, as the case inay ·be. A copy of the ll'lspection ~port of the Panchayat Samiti shall be sent to the Executive Officer pf the Panchayat Samiti, the Chief Executive Officer of the Zita Parishad and the Government and that of the Zita Parishad, shall be sent to the Secretary to the Government.
The Inspection Report sha,11 bring out in a concise way, the important irregularities detected gy him. The unimportant and minor objections may be settled by the Audit l\uth~rity at the spot by discussion with the Executive Officer a·r the Chief/ Executive Officer or through an objection statement which shall be handdd over, at the end of audit, to the Exetutive Officer or the Chief Executive Officer, as the case may be.
Sections 143 and 194 Sections 143 and t93