Section 123 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
123. The scope of internal check.
- It shall be the primary responsibility of the Internal Check Team to carry' out the internal cheek to give guidance to the persons concerned in the proper maintenance of accounts and also to help them in the clearance of audit objections raised by the Audit Authority in the Inspection Reports. The team in the course of internal check of accounts shall be entitled to make such queries and observations and to call thereto, as may be necessary, and the Panchayat Samiti or the Zila Parishad, as the esse may be, shall make arrangements for the supply there of. The scope of internal check of the accounts shall inter alia extend to see that-(i)all the registers prescribed for various purposes particularly for grant-in-aid and loan, if any, received from the Government and their further utilisation have duly been opened and maintained in accordance with the rules;(ii)all items of revenues and other dues which have to be brought to account are correctly and promptly assessed, realised and credited to the accounts of the Panchayat Samiti or the Zila Parishad concerned;(iii)the initial accounts of demand have been properly prepared and all items of demand have been entered in the accounts and that the demand arrived at in the case of taxes and fees is generally correct and that adequate steps have been taken to enforce recovery ;(iv)demand, collection and balance statements are regularly prepared and agreed with the subsidiary' registers of demand and collections;(v)no amount due to the Panchayat Samiti or the Zila Parishad is left outstanding in its books without sufficient reasons;(vi)a proper watch is kept over the growth of revenue by obtaining supplementary lists of persons or property liable to the taxes;(vii)the write off is supported by competent sanction and there is a record to show that the items are really irrecoverable;(viii)the arrears have been transferred at the end of the year to an a near demand register;(ix)the bills issued for collection are in prescribed form, serial numbered and the stock account of bill books, receipt books, etc., are properly maintained;(x)all properties usually teased or liable for lease, have been leased out;(xi)an agreement or contract, wherever it is necessary, has been entered into setting forth the conditions of agreement or contracts;(xii)security has been taken for the due fulfillment of the terms of the lease, agreement or contract;(xiii)the funds have been utilised only on the purpose authorised by the Act or the Rules;(xiv)the money made available for the expenditure have been provided for in the manner specified in the Act or the Rules made thereunder;(xv)due regard to the Government share and public contribution has been kept in formulating and executing the schemes under sections 119,120 ,180 and 182;(xvi)the sanction (technical, administrative or financial) either special or general of the authority competent to sanction expenditure has been obtained;(xvii)the character and pattern of schemes required to be formulated by the Panchayat Samiti or the Zila Parishad, as the case may be, under section 119,120,180 and 182 has not been changed, without estimate;(xviii)the works or schemes have been executed within the prescribed period and in accordance with the original plan, design and sanctioned estimate,(xix)all claims are in accordance with rules and in prescribed form;(xx)all prescribed preliminaries to expenditure and rules relating to the method of payments have been duly observed;(xxi)the revenue and expenditure is correctly classified; and(xxii)the departmental official carrying out the internal check and inspection shall also be competent to physically verify-(a)the cash;(b)the store and stock; and(c)the work in progress or completed.
