Section 110(5) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(5)The amount of allowances such as travelling allowances granted to meet expenditure of a particular type, should be so regulated that the allowances are not on the whole sources 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 increasing income or reducing expenditure for maintaining equilibrium;(e)scrutiny of outstanding realisations and collection of information from the assesees to ensure the correctness of the arrears;(f)scrutiny of refunds or rates and taxes to ensure that there is no leakage of revenue;(g)scrutiny of expenditure with a view to see that it is necessary and to make suggestions designed to stop extravagant expenditure;(h)in order to see that the travelling allowances bills are not made a source of profit-(i)scrutiny of bills of Heads of institutions 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;(ii)scrutiny of all travelling allowances bills particularly journeys by motor with a view to checking excessive demands;(iii)scrutiny of countersignatures on bills to show if the Controlling Officer is not showing undue laxity;(iv)suggestion for transfer of headquarters in order to effect economy in travelling allowances charges and to facilitate the work of officers concerned;(v)scrutiny of actual expenses on account of hire of conveyances and other charges with a view to fixing a suitable monthly allowance;(vi)scrutiny of frequent bills for short journeys; and(i)scrutiny of bills for pay and allowances with a view to see that the allowances or scales of pay are not excessive in comparison with that of similar posts under Government or in adjoining local bodies;(j)As regards supplies and services-(i)the instance of calls for tenders being made before contracts are given and on comparison of local rates with those at important trade centers before placing orders;(ii)comparison of rates in the neighbouring localities for the supply obtained and contracts entered; and(iii)in cases of water and electric supplies and other similar works, the comparison of quantity of the work done with the consumption of fuel; and(k)scrutiny of water-supply, electricity' and other contingent charges with a view to suggesting the possibility of effecting economy.
