The performance Audit is an internal Audit Process for the strengthening of the functioning of the Grama Panchayats. Its objective is to evaluate the functioning of the Panchayat and to see whether the developmental and welfare functions vested in the Panchayat and the financial and controlling powers entrusted to the Panchayat are being executed effectively, efficiently and in accordance with directions in Acts, Rules and Orders. Performance Audit has to give timely directions to rectify the defects, if any, in a time bound manner.
The Kerala Institute of Local Administration prepared a manual for Performance Audit which has been approved as per Government Order G.O(Rt) No.166/2017/LSGD dated 20/01/2017. You may download this manual from below download link,
Download Performance Audit Manual