Section 214A(2)(b) in The West Bengal Panchayat Act, 1973
(b)to satisfy itself, while scrutinising the accounts of the Panchayats, that -(i)the moneys shown in the accounts as having been disbursed were legally available for, and applicable to, the service or purpose to which they have been applied,(ii)the expenditure conforms to the rules governing such expenditure and also the financial proprieties of such expenditure, and(iii)every re-appropriation has been made in accordance with such rules as are applicable;