Section 21(2) in The Punjab School Education Board Financial Regulations, 1979
(2)The account of Secrecy fund shall be maintained by the Chairman, in case, under Regulation 5(2), the Chairman has authorised any other officer to operate upon the Secrecy Fund then the accounts shall be maintained by that officer. The accounts shall be maintained in such manner as may be decided by the Chairman who will also prescribe books and forms in which they are to be maintained.
