Section 15 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
15. Responsibility for maintenance. [Sections 43, 102 and 152.]
(1)It will be the responsibility of the Executive Officer or Chief Executive Officer to ensure that all persons who receive or pay money on behalf of the Panchayat Samiti or Zila Parishad, as the case may be, maintain and render proper accounts thereafter in such manner that information in regard to all receipts and expenditure could be deduced therefrom as required by Government from time to time. All accounts shall be kept so clean, the details so fully recorded and the initial record of payment made so clear, explicit and self contained as may produce a convincing and satisfactory evidence of the facts in a Court of Law.(2)The Executive Officer, Chief Executive Officer shall render to the Panchayat Samiti or Zila Parishad, as the case may be, and the Government accurately and promptly such accounts and returns exhibiting the position of those transactions as may be required of him from time to time.(3)All moneys received and expended on behalf of Panchayat Samiti or Zila Parishad will be credited into and withdrawn from the Panchayat Samiti Fund or Zila Parishad Fund, as the case may be.(4)No erasure shall be made in any account book, register, Form, voucher and, if any, correction has to be made, it shall be made neatly in red ink, by crossing a horizontal line over the incorrect entry and attested by the Drawing and Disbursing Officer or the Officer Incharge of the institution concerned.
