Section 100(3) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(3)In addition to the ordinary audit, higher audit shall also be conducted by the auditor with reference to the following canons of financial propriety, -(i)Every Public Officer shall exercise the same vigilance in respect of expenditure incurred from the public funds as a person of ordinary prudence would exercise in respect of the expenditure of his own money;(ii)Money borrowed on the security of allocated revenues shall be expended on those objects only for which, as provided by rules made under the Act, money may be so borrowed. If the money is utilised on works which are not productive, arrangements shall be made for the amortization of the debt;(iii)No authority shall pass an order in the exercise of its powers of sanctioning expenditure, which will be directly or indirectly, to its own advantage;(iv)Public funds shall not be utilised for the benefit of a particular person or section of the community unless, -(a)the amount of expenditure involved is insignificant; or(b)a claim for the amount could be enforced in a court of law; or(c)the expenditure is in pursuance of recognised policy or custom.(v)The amount of allowances such as travelling allowances granted to meet expenditure of a particular type, shall be so regulated that the allowances are not on the whole source of profit to the recipients.Without prejudice to the other audit functions a list of the more important matters that may be taken up in higher audit is given below:-(a)Examination of administration reports dealing with public expenditure.(b)Scrutiny of orders delegating financial authority.(c)Scrutiny of rules and orders affecting expenditure and other transactions subject to audit.(d)Scrutiny of the financial position and suggestions for income or reducing expenditure for maintaining equilibrium.(e)Scrutiny of outstanding realisation and collection of information from the assesses to ensure the correctness of the arrears.(f)Scrutiny of expenditure with a view to see that it is necessary and to make suggestions designed to stop extravagant expenditure.(g)Scrutiny of refunds of rates and taxes to ensure that there is no leakage of revenue.(h)In order to see that the travelling allowance bills are not made a source of profit.(i)Scrutiny of bills of Heads of Departments and other officers who countersign their own bills with special regard to the necessity and frequency of journeys and halts to see if they show any special feature which cannot be objected to in the ordinary audit.(j)Scrutiny of all travelling allowance bills particularly journeys by motor with a view to checking excessive demands.(k)Scrutiny of counter-signatures on bills to show if the Controlling Officer is not showing undue laxity.(l)Suggestion for transfer of headquarter in order to effect economy in travelling allowance charges and to facilitate the work of officers concerned.(m)Scrutiny of actual expenses on account of hire of conveyance and other charges with a view to fixing a suitable monthly allowance.(n)Scrutiny of frequent bills for short journeys.(o)Scrutiny of bills for pay and allowances with a view to see that the allowances or scale of pay are not excessive in comparison with that of similar posts under Government or in adjoining local bodies.(p)As regards supplies and services -(I)The insistence of calls for tenders being made before contracts are given and on comparison of local rates with those prevailing at important trade centers before placing order;(II)Comparison of rates in the neighbouring localities for the supply obtained and contracts entered;(III)In case of water and electric supplies and other similar works the comparison of quality of the work done with the consumption of fuel;(IV)Scrutiny of water supply, electricity and other contingent charges with a view to suggesting the possibility of effecting economy.
