Section 23 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
23. Annual accounts of Panchayat Samiti. [Section 102.]
(1)At the end of each year, the Panchayat Samitis shall prepare its annual account in Form VIII showing its income and expenditure under each of the budget heads and send it to Zila Parishad by the following 15th May for transmission to the Government with its observations, if any.(2)The annual account of the Panchayat Samiti shall be supported by the following statements-(a)statement showing the receipt and disbursement of loan in Form IX;(b)statement showing loan received from Government and amount of instalments that fell due for repayment to the Government, amounts actually repaid, the balance still due from Panchayat Samiti and reasons thereof in Form X;(c)a list of works in Form XII showing the works required to be undertaken during the year, amounts actually spent thereagainst, the reasons for not having executed the entire works;(d)a statement in Form XII indicating the assets and liabilities of Panchayat Samiti;(e)a statement in Form XIII showing the reasons for saving under each head of account wherein the Panchayat Samiti received the grants-in-aid from the Government for the execution of various schemes transferred to it under section 75 of the Act and the executive officer will also record a certificate of utilization clearly stating that -(i)the grant in full or in part has been utilized on the object for which it was granted;(ii)the accounts therefor, have properly been maintained; and(iii)the vouchers are under his custody and if not, arrangements could be made to produce as and when required for audit by the Director, Local Audit, or officials [authorised by] [Substituted for 'of' vide Haryana Government Notification No. G.S.R. 69/H.A. 11/94/S.209/2000, dated 19.10.2000.] the Government.
