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        Indian Laws

        Article 243J - Audit of accounts of Panchayats

        Constitution of India
        Chapter IX
        PANCHAYATS

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        Audit of Panchayat accounts: State legislatures may prescribe laws for maintenance and auditing of local government finances. Article 243J authorises the Legislature of a State to make laws regarding the maintenance of accounts by Panchayats and the auditing of those accounts, enabling state statutes to prescribe procedures, standards, and institutional arrangements for financial oversight of Panchayat finances.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Audit of Panchayat accounts: State legislatures may prescribe laws for maintenance and auditing of local government finances.

                              Article 243J authorises the Legislature of a State to make laws regarding the maintenance of accounts by Panchayats and the auditing of those accounts, enabling state statutes to prescribe procedures, standards, and institutional arrangements for financial oversight of Panchayat finances.


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