Section 108(2) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(2)The annual accounts of the Panchayat Samiti or Zila Parishad and the financial statement thereon shall be examined and discussed by the Panchayat Samiti and the Zila Parishad, or any such other committee as may be constituted by the Government for any or all of the Panchayati Raj bodies.