Section 118(d) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(d)the manner in which such accounts shall be audited and published and the powers of auditors about disallowance and recommending against members and officers or servants of the Zila Panchayat or the Kshettra Panchayat in respect of loss, waste or misuse of any fund or property of the Zila Panchayat or Kshettra Panchayat occasioned by the negligence or misconduct of such member, officer or servant;
