Panchayat:Repo18/Law Manual Page0029

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THE KERALA PANCHAYAT RAJ (MANNER OF INSPECTION AND AUDIT SYSTEM) RULES, 1997

  1. Short title and commencement
  2. Definitions
  3. Performance Audit System
  4. Duties and functions of the Performance Audit Authority
  5. Procedure in the Performance Audit
  6. Certain matters to be subjected for inspection
  7. Other matters to be included in the Performance Audit Report
  8. Consideration of Performance Audit Report
  9. Other rights of Performance Audit Team
  10. Audit to be conducted in detail and continuously on annual basis
  11. Submission of Annual Financial Statement
  12. Submission of records, registers and accounts to auditors
  13. Matters regarding administration and financial control to be inspected and reported
  14. Submission of Audit Report
  15. Panchayat decision on audit report
  16. Audit in various institutions of Panchayat
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