(1) The accounts of the funds of a Gram Panchayat, a Panchayat Samiti or a Zilla Parishad shall be examined and audited by an auditor appointed in that behalf by the State Government at such time and place, to such extent and in such manner as the State Government may prescribe.
(2) An auditor appointed under this section shall be deemed to be 45 of 1860. a public servant within the meaning of section 21 of the Indian Penal Code.
Audit of accounts of fund.
187. The Pradhan, the Sabhapati or the Sabhadhipati, as the Submission of accounts case may be, shall produce, or cause to be produced, to the auditor to audit.
all such accounts of the fund of the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad concerned as may be required by the auditor.
188. For the purposes of an audit under this Act an auditor may—
(i) require in writing the production before him of any document or the supply of any information which he considers to be necessary for the proper conduct of the audit;
(ii) require in writing the personal appearance before him of any person accountable for, or having the custody or control of, any such document, or having, directly or indirectly, and whether by himself or his partner, any share or interest in any contract made with, by or on behalf of, the members of the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad concerned; and
(iii) require any person so appearing before him to make and sign a declaration in respect of any such document or to answer any question or prepare and submit any statement.
Powers of auditors.
189. Any person who neglects or refuses to comply with the requisition made by the auditor under section 188, within such time as may be specified, shall, on conviction by a Court, be punishable with a fine which may extend to one hundred rupees in respect of each item included in the requisition.
Penalty.
347 The West Bengal Panchayat Act, 1973.
[West Ben. Act (Part V.—Chapter XV111—Audit.—Sections 190, 191.)
Audit report. 190. (1) Within two months from the date on which an audit under this Act is completed, the auditor shall prepare a report and shall send the report to the Pradhan, the Sabhapati or the Sabhadhipati, as the case may be, of the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad and a copy thereof to the State Government.
(2) The auditor shall append to his report a statement showing—
(a) the grants-in-aid received by the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad and the expenditure incurred therefrom;
(b) any material impropriety or irregularity which he may observe in the expenditure or in the recovery of the monies due to the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad or in the accounts of the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad fund;
(c) any loss or wastage of money or other property owned by or vested in the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad.
Action on audit report to in section 190, the Gram Panchayat, the Panchayat Samiti or the Zilla