Section 20(1) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(1)All money received or spent by or on behalf of the and Panchayat Samiti or the Zila Parishad shall without any reservation be brought to account in the cash book to be maintained in Form FBA-2 and attested by the Executive Officer or the Chief Executive Officer, as the case may be. Sufficient details should be given in the column `Particulars' to admit the main points of each transaction being readily ascertained without reference to the detailed voucher or challan. No amount received, shall directly be used for payment rather should be deposited in the bank by taking into accounts in the cash book.
