Section 117 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
117. Utilisation Certificates.
(1)The utilisation certificates in respect of the grant-in-aid (sic) at the disposal of the Panchayat Samiti or the Zila Parishad, as the case may be, for the purpose of projects under sections, 119 and 180 of the Act, shall be furnished to concerned quarter in Form FBA-46.(2)The utilisation certificates in respect of the functions entrusted to the Panchayat Samiti or the Zila Parishad, as the case may be, under sections 120 and 182 of the Act, shall be fum ished to concerned authority by the Government, based on the audit conducted by the Audit Authority.
