Section 112 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
112. Adoption of system of pre-audit or that of test-check.
- It will be for the Government to determine in consultation with the Audit Authority whether a system of pre-audit or test check is to be adopted in respect of the accounts of the Panchayat Samitis or the Zila Parishads. The orders of the Government in this respect shall be final.
