Article 243J

Part IX — The Panchayats · Constitution of India

Article 243J

Audit of accounts of Panchayats. The Legislature of a State may, by law, make provisions with respect to the maintenance of accounts by the Panchayats and the auditing of such accounts.

In plain wordsPanchayats must keep proper accounts, and the state legislature decides how those accounts are maintained and audited. Villagers get a way to check how their local council spends public money.

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