44Audit
(1) The accounts of a Gram Panchayat shall be audited by the Director, Local Fund Audit and Accounts of the Government of Manipur in such manner as may be prescribed and a copy of the audit report shall be forwarded to the Gram Panchayat within one month of the completion of the audit.
(2) On receipt of the audit report referred to in sub-section (1), the Gram Panchayat shall either remedy the defects or irregularities which have been pointed out in the audit report and send to the Zilla Parishad within three months an intimation of its having done so, or shall, within the said period, supply any further explanation to the prescribed authority in regard to such defects or irregularities as it is required to furnish
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- 13 Constitution of Gram Panchayat
- 14 Incorporation of Gram Panchayat
- 15 Electoral Roll of Gram Panchayat
- 16 Publication of Electoral Roll of Gram Panchayat
- 17 Composition of Gram Panchayat
- 18 Division of Gram Sabha into territorial constituencies
- 19 Reservation of seats
- 20 Term of the Gram Panchayats
- 21 Election of the Pradhan and members of Gram Panchayat
- 22 Appointment of an Administrative Committee or Administrator on failure to elect members of Gram Panchayats and in other cases
- 23 Filling of casual vacancy in the office of Pradhan and of the member
- 24 Election of Up-Pradhan
- 25 Reservation of seats for Pradhan and Up-Pradhan
- 26 Procedure for election of Up-Pradhan on the establishment of Gram Panchayat
- 27 Term of the office of the Pradhan and Up-Pradhan
- 28 Powers, functions and duties of Pradhan and Up-Pradhan
- 29 Resignation of Pradhan and Up-Pradhan
- 30 No confidence motion against the Pradhan and Up-Pradhan
- 31 Resignation of members
- 32 Meeting of Gram Panchayat
- 33 Minutes
- 34 Quorum and procedure
- 35 Functions of Gram Panchayat
- 36 Assignment of functions
- 37 General powers of the Gram Panchayat
- 38 Standing Committees
- 39 Property and funds
- 40 Taxation
- 41 Financial assistance to Gram Panchayats
- 42 Budget of the Gram Panchayat
- 43 Accounts
- 44 Audit
- 45 Staff of Gram Panchayat
- 46 Staffing pattern and category of employees
- 47 Appointment and control of employees