Section 108 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
108. Financial statements. [Sections 43, 105 and 154.]
(1)The Auditor, as a result of his audit, shall prepare a financial statement of the annual accounts of Gram Panchayat, Panchayat Samiti and Zila Parishad which shall be appended to their respective annual accounts. The financial statement shall inter alia bring out the true financial picture as on the last working day of the year to which it pertains. This financial statement, along with annual accounts of the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, shall be placed before the Gram Sabha, Panchayat Samiti or Zila Parishads, respectively, for such action as may be deemed necessary by them.(2)The annual accounts of the Panchayat Samiti or Zila Parishad and the financial statement thereon shall be examined and discussed by the Panchayat Samiti and the Zila Parishad, or any such other committee as may be constituted by the Government for any or all of the Panchayati Raj bodies.
