State Act
Section 45. Audit of Accounts of the Gram Panchayat
THE UTTARAKHAND PANCHAYATI RAJ ACT, 2016
45. (1) (a) The Audit of the accounts of the Gram Panchayat shall be made every year in such procedure as may be appoint by local fund account Audit department or other authority who is determined for this purpose by the State Government. A copy of Audit report shall be provided within a month after completion of audit to the concerning Panchayat by the department. (b) On the reciept of audit report the Panchayat shall remove errors and irregulatory found in the audit and compliance report shall forward to the local fund account audit department or other authority within three months, determined for this purpose by the State Government. (2) The social audit of all plans conducted in the Gram Panchayats shall also be made.