Section 72(4) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(4)Such reports must be submitted as soon as it comes to notice that there has been a loss. They must not be delayed while detailed enquiries are made. When the matter has been fully investigated a further and complete report shall be submitted of the nature and the extent of loss showing the error or neglect of rules by which such loss was rendered possible and the prospect of effecting a recovery and punishment to be awarded to the defaulters and other persons who are responsible for contributory negligence.
