Section 109 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
109. Arrangements for audit.
- The Panchayat Samiti and the Zila Parishad shall make suitable arrangements to enable the audit authority to hold his office for conducting audit and shall keep all records, statements and registers of accounts ready for purpose of audit and supervision in such manner as prescribed in the rules the record relating to the audit note shall be maintained in audit notes register in form FBA-44
