Section 7(h) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(h)adequate provisions should also be made for the due discharge of all liabilities to be liquidated in financial year particularly in respect of the following items(i)repayment of loans and interest thereon due to Government;(ii)the supplies and services including the pay and allowances of its staff and its members;(iii)amounts due to Government consequential to the provincialisation of schools and dispensaries;(iv)audit fee payable to the audit authority ;(v)contribution payable to Government on account of the cost of Panchayati Raj Public Works Circle;(vi)contribution payable towards Contributory Provident Fund of the employees;(vii)pension and leave salary Contributions of the permanent Government employees, who have opted for pension after their encadrcment under the Panchayat Samiti.(viii)pension and leave salary contribution of Government employees, who are on deputation in accordance with the terms and conditions of deputation; and(ix)contribution towards the District Panchayat Bhawan, Panchayat Samiti Rest House or State Vikas Bhawan or Guest House;
