Section 110(1) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(1)The manner and the procedure of audit shall he determined by the audit authority and if a change in such a procedure involves financial implications, such a change shall be prescribed only alter consultation with the Government.Act, Rules or Instructions issued by the Government from time to time, shall also be kept in view by the audit authority while auditing,
