Article 243J of CoI : Article 243J: Audit of accounts of Panchayats.

Explanation using Example

Example 1:

Scenario: In the state of Maharashtra, the state legislature passes a law requiring all Panchayats to maintain detailed financial records of their income and expenditures. This law also mandates that these accounts must be audited annually by a certified auditor appointed by the state government.

Application: The Panchayat in a small village called "Ganeshpur" receives funds from the state government for building a new community center. According to the law, the Panchayat must keep a detailed account of how these funds are spent, including receipts, invoices, and other financial documents. At the end of the financial year, a certified auditor visits Ganeshpur to review these accounts and e...

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